Do scaling and selection explain earnings discontinuities?

Author:

Burgstahler David,Chuk Elizabeth

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference35 articles.

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2. Earnings management to avoid earnings declines across publicly and privately held banks;Beatty;The Accounting Review,2002

3. An alternative interpretation of the discontinuity in earnings distributions;Beaver;Review of Accounting Studies,2007

4. CEO incentives and earnings management;Bergstresser;Journal of Financial Economics,2006

5. The relationship between materiality thresholds and judgments of fraud risk;Bernard;Managerial Finance,1996

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