the likelihood of just beating earnings benchmarks. These results are expected to inform the ongoing debate in several …

the likelihood of just beating earnings benchmarks. These results are expected to inform the ongoing debate in several …

report lag and the meeting or beating of earnings benchmarks. I do not find any association between audit report lag and just … meeting or beating earnings benchmarks. However, I find that longer audit report lag is negatively associated with the … probability of using discretionary accruals to meet or beat earnings benchmarks. We can infer from these results that audit effort …

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings … benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around …

variables y ratios financieros. / This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular …, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms …