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dc.contributor.authorDechow, Patricia M.en_US
dc.contributor.authorRichardson, Scott A.en_US
dc.contributor.authorTuna, Iremen_US
dc.date.accessioned2006-09-11T19:20:21Z
dc.date.available2006-09-11T19:20:21Z
dc.date.issued2003-06en_US
dc.identifier.citationDechow, 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.issn1380-6653en_US
dc.identifier.issn1573-7136en_US
dc.identifier.urihttps://hdl.handle.net/2027.42/47741
dc.description.abstractPrior 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.extent903600 bytes
dc.format.extent3115 bytes
dc.format.mimetypeapplication/pdf
dc.format.mimetypetext/plain
dc.language.isoen_US
dc.publisherKluwer Academic Publishers; Springer Science+Business Mediaen_US
dc.subject.otherEconomics / Management Scienceen_US
dc.subject.otherAccounting/Auditingen_US
dc.subject.otherFinance /Bankingen_US
dc.subject.otherAccrualsen_US
dc.subject.otherEarnings Distributionen_US
dc.subject.otherDiscretionary Accrualsen_US
dc.subject.otherEarnings Managementen_US
dc.titleWhy Are Earnings Kinky? An Examination of the Earnings Management Explanationen_US
dc.typeArticleen_US
dc.subject.hlbsecondlevelEconomicsen_US
dc.subject.hlbtoplevelBusinessen_US
dc.description.peerreviewedPeer Revieweden_US
dc.contributor.affiliationumUniversity of Michigan Business School, 701 Tappan Street, Ann Arbor, MI, 48109-1234en_US
dc.contributor.affiliationotherThe Wharton School, University of Pennsylvania, USAen_US
dc.contributor.affiliationotherThe Wharton School, University of Pennsylvania, USAen_US
dc.contributor.affiliationumcampusAnn Arboren_US
dc.description.bitstreamurlhttp://deepblue.lib.umich.edu/bitstream/2027.42/47741/1/11142_2004_Article_5127187.pdfen_US
dc.identifier.doihttp://dx.doi.org/10.1023/A:1024481916719en_US
dc.identifier.sourceReview of Accounting Studiesen_US
dc.owningcollnameInterdisciplinary and Peer-Reviewed


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