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Intra-year shifts in the earnings distribution and their implications for earnings management

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Author Info
Kerstein, Joseph
Rai, Atul
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 44 (2007)
Issue (Month): 3 (December)
Pages: 399-419
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Handle: RePEc:eee:jaecon:v:44:y:2007:i:3:p:399-419

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  1. Bischof, Jannis & Wüstemann, Jens, 2007. "How Does Fair Value Measurement under IAS 39 Affect Disclosure Choices of European Banks?," Sonderforschungsbereich 504 Publications 07-75, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
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