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The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share

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  • Bjorn N. Jorgensen
  • Yong Gyu Lee
  • Steve Rock

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  • Bjorn N. Jorgensen & Yong Gyu Lee & Steve Rock, 2014. "The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 498-521, June.
    • Handle: RePEc:wly:coacre:v:31:y:2014:i:2:p:498-521
    DOI: 10.1111/1911-3846.12020
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    Cited by:

    1. Tobar Arias, José E. & Mora Valencia, Andrés & Benavides Franco, Julián, 2023. "Earnings management to avoid losses: Evidence in non-listed Colombian companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    2. Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin, 2018. "GDP management to meet or beat growth targets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 318-338.
    3. Makoto Kuroki & Akinobu Shuto, 2021. "Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities," CARF F-Series CARF-F-512, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    4. Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2021. "Location, location, location! Real effects from the mandated removal of pension expected return from operating income," LSE Research Online Documents on Economics 108931, London School of Economics and Political Science, LSE Library.
    5. Al-Rawashdeh, Firas, 2017. "Applying Benford's law into Jordanian insurance companies to identify earning's manipulations," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 13(2).
    6. Naser Makarem & Frank Hong Liu & Lei Chen, 2023. "Evidence that financing decisions contribute to the zero-earnings discontinuity," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 231-257, January.
    7. Dirk E. Black & Spencer R. Pierce & Wayne B. Thomas, 2022. "A Test of Income Smoothing Using Pseudo Fiscal Years," Management Science, INFORMS, vol. 68(7), pages 5533-5555, July.
    8. Iwasaki, Takuya & Kitagawa, Norio & Shuto, Akinobu, 2023. "Managerial discretion over initial earnings forecasts," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
    9. Sanjay W. Bissessur & David Veenman, 2016. "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, vol. 21(4), pages 1327-1360, December.
    10. Byzalov, Dmitri & Basu, Sudipta, 2019. "Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests," Journal of Accounting and Economics, Elsevier, vol. 68(2).
    11. Rachappa Shette, 2018. "Earnings Management to Avoid Losses: Evidence from India," Working papers 255, Indian Institute of Management Kozhikode.

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