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Keywords: Hausman specification test
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–18.
Published: 22 July 2026
... Asymmetric information Earnings Management guidance Analyst forecasts Diligence Objectivity Quality Accuracy Hausman specification test Wald test Bayesian Market efficiency Big data in finance K22 M41 G12 G14 G24 C23 C26 The U.S. Financial Industry Regulatory Authority (FINRA...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (1): 1–30.
Published: 03 November 2023
.... The authors test the associations of these indices with time. Design/methodology/approach The test of Public Information versus Non-Public Information Models provides the index of diligence, which equals one minus the p-value of the Hausman Specification Test of Ordinary Least Squares (OLS...
