Regime-Dependent Dynamics of Earnings Management Insights from an Emerging Market
收藏官方服务：
资源简介：
This Excel file contains panel data of 102 Tehran Stock Exchange firms from 2011 to 2024. It includes absolute discretionary accruals (|DA|), firm characteristics (size, leverage, ROA, sales growth), and market regime probabilities from a Markov Switching Model. The dataset supports research on earnings management and market cycle effects.
提供机构：
Zenodo创建时间：
2026-02-21
