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Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?

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  • Michael Kirschenheiter
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    Article provided by Wiley Blackwell in its journal Journal of Accounting Research.

    Volume (Year): 40 (2002)
    Issue (Month): 3 (06)
    Pages: 761-796

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    Handle: RePEc:bla:joares:v:40:y:2002:i:3:p:761-796

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    Cited by:
    1. Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2010. "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Discussion Paper Series 2: Banking and Financial Studies 2010,13, Deutsche Bundesbank, Research Centre.
    2. Yan Xiong & Haiyan Zhou & Sanjay Varshney, 2010. "The economic profitability of pre-IPO earnings management and IPO underperformance," Journal of Economics and Finance, Springer, Springer, vol. 34(3), pages 229-256, July.
    3. Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
    4. Lawrence Brown & Kelly Huang & Arianna Pinello, 2013. "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, Springer, vol. 41(4), pages 723-752, November.
    5. Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2014. "Opaque financial reports and R2: Revisited," Review of Financial Economics, Elsevier, Elsevier, vol. 23(1), pages 10-17.
    6. Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
    7. Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers, School of Economics and Business Administration, University of Navarra 05/12, School of Economics and Business Administration, University of Navarra.
    8. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 50(2-3), pages 344-401, December.
    9. Marina Balboa & Germán López-Espinosa & Antonio Rubia, 2012. "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers, School of Economics and Business Administration, University of Navarra 06/12, School of Economics and Business Administration, University of Navarra.

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