Rounding-up in reported EPS, behavioral thresholds, and earnings management
| Year of publication: |
2003
|
|---|---|
| Authors: | Das, Somnath ; Zhang, Huai |
| Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 35.2003, 1, p. 31-50
|
| Publisher: |
Elsevier |