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Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”

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  • Maureen F. McNichols

    (Stanford University)

Abstract

The Dechow et al. paper (2003, this issue) on the distribution of earnings raises an important question: why are earnings kinky? They conduct a number of tests of the earnings management explanation and do not find supportive evidence. They also provide evidence that a number of factors influence the magnitude of the discontinuity in earnings, suggesting that it is a poor proxy for the extent of earnings management. This discussion addresses the contribution of their study, the power of their tests and the implications for future research.

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  • Maureen F. McNichols, 2003. "Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”," Review of Accounting Studies, Springer, vol. 8(2), pages 385-391, June.
    • Handle: RePEc:spr:reaccs:v:8:y:2003:i:2:d:10.1023_a:1024486000789
    DOI: 10.1023/A:1024486000789
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