Charoenwong, Charlie; Jiraporn, Pornsit - In: Journal of Multinational Financial Management 19 (2009) 3, pp. 221-236
Earnings play a vital role in portraying a company's economic health. Hence, executives have incentives to manage earnings. Motivated by Degeorge et al. [Degeorge, F., Patel, J., Zeckhauser, R., 1999. Earnings management to exceed thresholds. Journal of Business 72, 1-33] and Burgstahler and...