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- W2044169670 abstract "Previous findings that upward earnings management causes a kink in the distribution of annual earnings cannot be verified without a well-specified benchmark for pre-managed annual earnings. We model shifts in the cumulative earnings distribution during the fourth quarter to explain the kink's formation. Logistic regression results show that compared to a control group, a high proportion of firms with small cumulative profits or losses at the beginning of the fourth-quarter report small annual profits rather than small annual losses. This suggests that upward earnings management causes the kink and indicates which firms are likely to manage earnings upward." @default.
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- W2044169670 date "2007-12-01" @default.
- W2044169670 modified "2023-10-17" @default.
- W2044169670 title "Intra-year shifts in the earnings distribution and their implications for earnings management" @default.
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- W2044169670 doi "https://doi.org/10.1016/j.jacceco.2007.04.004" @default.
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