Purpose: The purpose of this paper is to investigate earnings management by firms reporting a small profit or a small loss after the recent evidence that the discontinuity around zero earnings has disappeared.Design/methodology/approach: Using a large sample of US firms for the period 2002-2011, regression analysis and earnings distribution approach are employed to examine the earnings management of small profit and small loss firms in terms of both accruals management and real activities manipulation.Findings: The results suggest that both small profit and small loss firms are engaged in upward manipulation of accruals and real activities. This implies that failure to document a difference between firms to the right and left of zero by pri...
Thomas (1989) demonstrates that U.S. firms with positive earnings manipulate income by rounding up t...
This thesis examines the extent to which benchmark beating by Australian firms around the earnings l...
International audienceIn asserting that the number of firms reporting small profits is abnormally hi...
The authors are thankful to the participants and discussants at the British Accounting and Finance A...
Purpose: This paper examines empirically the managerial earnings management practices undertaken by ...
This paper, examines the difference between empirical and expected frequency distribution of a sampl...
This thesis examines benchmark-driven earnings management from two distinct aspects. Firstly, the au...
ABSTRACT A vast literature following Hayn [1995] and Burgstahler and Dichev [1997] attributed the so...
Prior empirical research documents a “kink” in the earnings distribution, meaning that empirical dis...
The objective of this thesis is to examine whether companies that report discontinued operations man...
<p>This paper examines the role of earnings management for firms that report at least three consecut...
In this paper we provide new evidence on discontinuities in the distribution of reported earnings, u...
I re-examine the tests of real earnings management to avoid losses developed in Roychowdhury (2006)....
Although recent studies provide convincing evidence that firms manage earnings to achicve certain re...
C1 - Refereed Journal ArticleThe binary classification of firms into profits or losses represents a ...
Thomas (1989) demonstrates that U.S. firms with positive earnings manipulate income by rounding up t...
This thesis examines the extent to which benchmark beating by Australian firms around the earnings l...
International audienceIn asserting that the number of firms reporting small profits is abnormally hi...
The authors are thankful to the participants and discussants at the British Accounting and Finance A...
Purpose: This paper examines empirically the managerial earnings management practices undertaken by ...
This paper, examines the difference between empirical and expected frequency distribution of a sampl...
This thesis examines benchmark-driven earnings management from two distinct aspects. Firstly, the au...
ABSTRACT A vast literature following Hayn [1995] and Burgstahler and Dichev [1997] attributed the so...
Prior empirical research documents a “kink” in the earnings distribution, meaning that empirical dis...
The objective of this thesis is to examine whether companies that report discontinued operations man...
<p>This paper examines the role of earnings management for firms that report at least three consecut...
In this paper we provide new evidence on discontinuities in the distribution of reported earnings, u...
I re-examine the tests of real earnings management to avoid losses developed in Roychowdhury (2006)....
Although recent studies provide convincing evidence that firms manage earnings to achicve certain re...
C1 - Refereed Journal ArticleThe binary classification of firms into profits or losses represents a ...
Thomas (1989) demonstrates that U.S. firms with positive earnings manipulate income by rounding up t...
This thesis examines the extent to which benchmark beating by Australian firms around the earnings l...
International audienceIn asserting that the number of firms reporting small profits is abnormally hi...