Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11142-013-9261-8.pdf
Reference56 articles.
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4. Barber, B. M., & Lyon, J. D. (1997). Detecting long-run abnormal stock returns: The empirical power and specification of test-statistics. Journal of Financial Economics, 43(3), 341–372.
5. Barth, M., Elliott, J., & Finn, M. (1999). Market rewards associated with patterns of increasing earnings. Journal of Accounting Research, 37(2), 387–413.
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