Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

A heated debate exists as to whether discontinuities in earnings distributions are indicative of earnings management. While many studies attribute discontinuities in earnings distributions to earnings management, other studies argue that earnings discontinuities are artifacts of sample selection and...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Contemporary accounting research 2013-03, Vol.30 (1), p.242-268
Hauptverfasser:	Donelson, Dain C., Mcinnis, John M., Mergenthaler, Richard D.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting research Accounting theory Class action lawsuits Earnings Earnings management Error Experimental methods Financial restatements GAAP Litigation Research design Studies U.S.A
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!