Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
dc.contributor.author | Dechow, Patricia M. | en_US |
dc.contributor.author | Richardson, Scott A. | en_US |
dc.contributor.author | Tuna, Irem | en_US |
dc.date.accessioned | 2006-09-11T19:20:21Z | |
dc.date.available | 2006-09-11T19:20:21Z | |
dc.date.issued | 2003-06 | en_US |
dc.identifier.citation | Dechow, Patricia M.; Richardson, Scott A.; Tuna, Irem; (2003). "Why Are Earnings Kinky? An Examination of the Earnings Management Explanation." Review of Accounting Studies 8 (2-3): 355-384. <http://hdl.handle.net/2027.42/47741> | en_US |
dc.identifier.issn | 1380-6653 | en_US |
dc.identifier.issn | 1573-7136 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/47741 | |
dc.description.abstract | Prior research has documented a “kink” in the earnings distribution: too few firms report small losses, too many firms report small profits. We investigate whether boosting of discretionary accruals to report a small profit is a reasonable explanation for this “kink.” Overall, we are unable to confirm that boosting of discretionary accruals is the key driver of the kink. We caution the use of the ratio of small profit firms to small loss firms as a measure of earnings management. We investigate and discuss a number of alternative explanations for the kink. | en_US |
dc.format.extent | 903600 bytes | |
dc.format.extent | 3115 bytes | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | text/plain | |
dc.language.iso | en_US | |
dc.publisher | Kluwer Academic Publishers; Springer Science+Business Media | en_US |
dc.subject.other | Economics / Management Science | en_US |
dc.subject.other | Accounting/Auditing | en_US |
dc.subject.other | Finance /Banking | en_US |
dc.subject.other | Accruals | en_US |
dc.subject.other | Earnings Distribution | en_US |
dc.subject.other | Discretionary Accruals | en_US |
dc.subject.other | Earnings Management | en_US |
dc.title | Why Are Earnings Kinky? An Examination of the Earnings Management Explanation | en_US |
dc.type | Article | en_US |
dc.subject.hlbsecondlevel | Economics | en_US |
dc.subject.hlbtoplevel | Business | en_US |
dc.description.peerreviewed | Peer Reviewed | en_US |
dc.contributor.affiliationum | University of Michigan Business School, 701 Tappan Street, Ann Arbor, MI, 48109-1234 | en_US |
dc.contributor.affiliationother | The Wharton School, University of Pennsylvania, USA | en_US |
dc.contributor.affiliationother | The Wharton School, University of Pennsylvania, USA | en_US |
dc.contributor.affiliationumcampus | Ann Arbor | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/47741/1/11142_2004_Article_5127187.pdf | en_US |
dc.identifier.doi | http://dx.doi.org/10.1023/A:1024481916719 | en_US |
dc.identifier.source | Review of Accounting Studies | en_US |
dc.owningcollname | Interdisciplinary and Peer-Reviewed |
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