Search Results - subject:"earnings discontinuity"

Kinked accounting? : small loss avoidance in Europe and (not) the US

Chardonnens, Patrick; Wallmeier, Martin - In: Accounting in Europe 21 (2024) 3, pp. 299-319

Persistent link: https://www.econbiz.de/10015178159

Evidence that financing decisions contribute to the zero-earnings discontinuity

Makarem, Naser; Liu, Hong; Chen, Lei - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 231-257

Persistent link: https://www.econbiz.de/10013548973

Earnings discontinuity as the proxy for earnings management: Empirical study from the UK, Germany and the Czech Republic

Svitlík, Jan; Žárová, Marcela Zárybnická - In: European Financial and Accounting Journal 13 (2019) 4, pp. 25-40

The paper deals with the phenomenon of earnings discontinuity around zero level in the UK, as the common law …

Persistent link: https://www.econbiz.de/10012623009

Moving beyond histogram bin frequencies as prima facie evidence of earnings management (or a discussion of "understanding the "numbers game")

Gerakos, Joseph - 2019

Bird, Karolyi, and Ruchti (2019) estimate a structural model of earnings management in the setting of meeting-or-beating the analyst consensus forecast. I provide an overview of their methods and findings, and then discuss the assumptions, benefits, and limitations of their approach

Persistent link: https://www.econbiz.de/10012104597

Earnings discontinuity as the proxy for earnings management : empirical study from the UK, Germany and the Czech Republic

Svitlík, Jan; Žárová, Marcela Zárybnická - In: European financial and accounting journal : EFAJ 13 (2018) 4, pp. 25-40

The paper deals with the phenomenon of earnings discontinuity around zero level in the UK, as the common law …

Persistent link: https://www.econbiz.de/10012118699

The disappearance of the zero-earnings discontinuity : SOX, dotcom boom or gradual decline?

Chardonnens, Patrick; Fiechter, Peter; Wallmeier, Martin - In: Finance research letters 49 (2022), pp. 1-7

Persistent link: https://www.econbiz.de/10013478626

Do Indian firms manage earnings to avoid losses?

Shette, Rachappa; Kuntluru, Sudershan; Ajit, D. - In: International journal of corporate governance : IJCG 12 (2021) 3/4, pp. 283-303

Persistent link: https://www.econbiz.de/10013253336

Moving beyond histogram bin frequencies as prima facie evidence of earnings management (or a discussion of "understanding the "numbers game"")

Gerakos, Joseph - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012152674

Reexamination of earnings management before and after SOX : evidence from SEC staff accounting bulletins 99-100

Kerstein, Joseph; Rai, Atul - In: Journal of accounting and public policy 37 (2018) 2, pp. 146-166

Persistent link: https://www.econbiz.de/10011872537