Earnings management to avoid earnings decreases and losses: an exploration across the world

This study evaluates the prevalence of earnings management to avoid losses and earnings decreases across the World. This practice was first documented by Burgstahler and Dichev (1997) for United States firms from 1976 to 1987. We replicate their study for a more recent and global sample. Firms that...

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Veröffentlicht in:	Revista Catarinense da Ciência Contábil 2021-06, Vol.20, p.e3153
Hauptverfasser:	Santana, Verônica de Fátima, Sarquis, Raquel Wille
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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