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Rounding-up in reported EPS, behavioral thresholds, and earnings management

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  • Das, Somnath
  • Zhang, Huai
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    File URL: http://www.sciencedirect.com/science/article/B6V87-47X1YX0-1/2/c59fe91b4cefc1f7db187461bdb480b5
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 35 (2003)
    Issue (Month): 1 (April)
    Pages: 31-50

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    Handle: RePEc:eee:jaecon:v:35:y:2003:i:1:p:31-50

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    Web page: http://www.elsevier.com/locate/jae

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    References

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    1. Stiving, Mark & Winer, Russell S, 1997. " An Empirical Analysis of Price Endings with Scanner Data," Journal of Consumer Research, University of Chicago Press, vol. 24(1), pages 57-67, June.
    2. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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    Cited by:
    1. Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2013. "Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings," Working Papers in Accounting Valuation Auditing 2012-1 [rev.], Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen.
    2. Olivier Vidal, 2010. "Quelle Devrait Être L'Allure Des Distributions De Résultats Non Manipulés ?," Post-Print hal-00594836, HAL.
    3. Aerts, Walter & Campenhout, Geert Van & Caneghem, Tom Van, 2008. "Clustering in dividends: Do managers rely on cognitive reference points?," Journal of Economic Psychology, Elsevier, vol. 29(3), pages 276-284, June.
    4. 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, vol. 50(2-3), pages 344-401, December.
    5. Hribar, Paul & Jenkins, Nicole Thorne & Johnson, W. Bruce, 2006. "Stock repurchases as an earnings management device," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 3-27, April.
    6. Olivier Vidal, 2010. "What should an unmanaged earnings distribution look like?," Post-Print hal-00840715, HAL.

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