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Discussion of "Quarterly earnings patterns and earnings management"
Wiedman, Christine I. - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 833-841
Persistent link: https://www.econbiz.de/10003889842
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Fourth Quarter Reversals in Earnings Changes and Earnings Management
Das, Somnath; Shroff, Pervin K. - 2008
This paper investigates potential cases of earnings management by observing the pattern of quarterly earnings changes. We identify firms for which the sign of (seasonal) earnings changes observed in interim quarters reverses in the fourth quarter. We hypothesize that a firm performing poorly in...
Persistent link: https://www.econbiz.de/10014117911
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Rounding-up in reported EPS, behavioral thresholds, and earnings management
Das, Somnath; Zhang, Huai - In: Journal of accounting & economics 35 (2003) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10001746367
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An analysis of managerial use and market consequences of earnings management and expectation management
Das, Somnath; Kim, Kyonghee; Patro, Sukesh - In: The accounting review : a publication of the American … 86 (2011) 6, pp. 1935-1967
Persistent link: https://www.econbiz.de/10009502152
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On the anomalous stock price reponse to management earnings forecasts
Das, Somnath; Kim, Ryonghee; Patro, Sukesh - In: Journal of business finance & accounting : JBFA 39 (2012) 7/8, pp. 905-935
Persistent link: https://www.econbiz.de/10009682462