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The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share
16 references·10 citing·30 second hopsampled
The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share (2012)The Shapes of Scaled Earnings Histograms …Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions (2009)Earnings Management? Erroneou…Earnings management and accounting income aggregation (2007)Earnings management and accou…Stock repurchases as an earnings management device (2006)Stock repurchases as an earni…The economic implications of corporate financial reporting (2005)The economic implications of …Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment (2005)Managers' Motives to Withhold…Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto (2005)Earnings Management? The Shap…Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share (2005)Earnings Management through T…The Impact of SFAS No. 131 on Information and Monitoring (2003)The Impact of SFAS No. 131 on…Rounding-up in reported EPS, behavioral thresholds, and earnings management (2003)Rounding-up in reported EPS, …Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Unusual Patterns in Reported Earnings. (1989)Unusual Patterns in Reported …Managerial discretion over initial earnings forecasts (2022)Managerial discretion over in…Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic (2021)Testing for Earnings Manageme…Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland (2021)Revenue recognition in achiev…Are All Heuristics Created Equal? Evidence from P2P Investments (2020)Are All Heuristics Created Eq…Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests (2019)Modeling the determinants of …Board Characteristics and Earnings Per Share of Malaysian Islamic Banks (2016)Board Characteristics and Ear…Analyst information precision and small earnings surprises (2016)Analyst information precision…Earnings management to achieve positive earnings surprises in case of medium size companies listed in Poland (2015)Earnings management to achiev…Implications of the integral approach and earnings management for alternate annual reporting periods (2013)Implications of the integral …Evidence of Manager Intervention to Avoid Working Capital Deficits (2012)Evidence of Manager Intervent…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Educational Organizations as Loosely Coupled Systems (1976)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Segment Profitability and the Proprietary and Agency Costs of Disclosure (2007)A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports (2015)Prospect Theory: An Analysis of Decision under Risk (1979)The Association between Competition and Managers' Business Segment Reporting Decisions (1998)Financial Accounting Standards Board (FASB) (2008)Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures (2013)Debt covenant violation and manipulation of accruals (1994)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Detecting Earnings Management (2012)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Limited-dependent and qualitative variables in econometrics (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Econometric Analysis of Cross Section and Panel Data (2001)CEO Narcissism and Accounting: A Picture of Profits (2013)The real effects of share repurchases (2015)The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings (2016)Positive Accounting Theory (1985)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 2005Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment466 cited
  • 2003The Impact of SFAS No. 131 on Information and Monitoring454 cited
  • 2006Stock repurchases as an earnings management device448 cited
  • 2005Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto354 cited
  • 2007Earnings management and accounting income aggregation248 cited
  • 1989Unusual Patterns in Reported Earnings.229 cited
  • 2003Rounding-up in reported EPS, behavioral thresholds, and earnings management182 cited

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2009
Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
158 cited
  • 2005Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share122 cited
  • Cited by

    • 2016Analyst information precision and small earnings surprises37 cited
    • 2019Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests32 cited
    • 2012Evidence of Manager Intervention to Avoid Working Capital Deficits22 cited
    • 2021Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland15 cited
    • 2016Board Characteristics and Earnings Per Share of Malaysian Islamic Banks15 cited
    • 2021Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic14 cited
    • 2013Implications of the integral approach and earnings management for alternate annual reporting periods14 cited
    • 2015Earnings management to achieve positive earnings surprises in case of medium size companies listed in Poland12 cited
    • 2022Managerial discretion over initial earnings forecasts12 cited
    • 2020Are All Heuristics Created Equal? Evidence from P2P Investments0 cited