Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings

Using Benford's law, this study documents pervasive evidence that managers of Japanese firms tend to engage in earnings manipulative activities of rounding earnings numbers to achieve key reference points. Similar to Carslaw (1988) and Thomas (1989), we find that the first digit of earnings num...

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Veröffentlicht in:	Journal of international financial management & accounting 2004-10, Vol.15 (3), p.212-234
Hauptverfasser:	Skousen, Christopher J., Guan, Liming, Wetzel, T. Sterling
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Earnings Earnings announcements Earnings management Finance Japan Managers Statistical analysis Studies
Online-Zugang:	Volltext
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