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A Theory on the Discontinuity in Earnings Distributions

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  • Wei Li

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  • Wei Li, 2014. "A Theory on the Discontinuity in Earnings Distributions," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 469-497, June.
    • Handle: RePEc:wly:coacre:v:31:y:2014:i:2:p:469-497
    DOI: 10.1111/1911-3846.12034
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    Cited by:

    1. Jeremy Bertomeu & Igor Vaysman & Wenjie Xue, 2021. "Voluntary versus mandatory disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 658-692, June.
    2. Marie Herly & Nikolaj Niebuhr Lambertsen, 2023. "Restatement costs and reporting bias," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 91-117, January.
    3. Thomas Hemmer & Eva Labro, 2019. "Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 5-51, March.
    4. Leonidas Enrique de la Rosa & Nikolaj Kirkeby Niebuhr, 2019. "Loss aversion and the zero-earnings discontinuity," Economics Working Papers 2019-09, Department of Economics and Business Economics, Aarhus University.

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