An alternative interpretation of the discontinuity in earnings distributions
- 8 August 2007
- journal article
- Published by Springer Science and Business Media LLC in Review of Accounting Studies
- Vol. 12 (4), 525-556
- https://doi.org/10.1007/s11142-007-9053-0
Abstract
No abstract availableThis publication has 19 references indexed in Scilit:
- Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*Contemporary Accounting Research, 2004
- Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industryJournal of Accounting and Economics, 2003
- Why Are Earnings Kinky? An Examination of the Earnings Management ExplanationReview of Accounting Studies, 2003
- How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset AccountSSRN Electronic Journal, 2002
- Equity Valuation and Negative Earnings: The Role of Book Value of EquityThe Accounting Review, 1999
- Earnings Management to Exceed ThresholdsThe Journal of Business, 1999
- Relative valuation roles of equity book value and net income as a function of financial healthJournal of Accounting and Economics, 1998
- Earnings management to avoid earnings decreases and lossesJournal of Accounting and Economics, 1997
- Changes in the value-relevance of earnings and book values over the past forty yearsJournal of Accounting and Economics, 1997
- The conservatism principle and the asymmetric timeliness of earnings1Journal of Accounting and Economics, 1997