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

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  • Kerstein, Joseph
  • Rai, Atul

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  • Kerstein, Joseph & Rai, Atul, 2007. "Intra-year shifts in the earnings distribution and their implications for earnings management," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 399-419, December.
    • Handle: RePEc:eee:jaecon:v:44:y:2007:i:3:p:399-419
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    References listed on IDEAS

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    1. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    2. Bartov, Eli & Givoly, Dan & Hayn, Carla, 2002. "The rewards to meeting or beating earnings expectations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 173-204, June.
    3. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 43(4), pages 557-592, September.
    4. Lawrence D. Brown, 2001. "A Temporal Analysis of Earnings Surprises: Profits versus Losses," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 39(2), pages 221-241, September.
    5. Jacob, John & Jorgensen, Bjorn N., 2007. "Earnings management and accounting income aggregation," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 369-390, July.
    6. 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.
    7. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    8. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
    9. McNichols, Maureen F., 2000. "Research design issues in earnings management studies," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 313-345.
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