Comment mesurer les irrégularités de distribution des résultats publiés ?
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References listed on IDEAS
- Yaping Wang & Shaw Chen & Bing-Xuan Lin & Liansheng Wu, 2008. "The frequency and magnitude of earnings management in China," Applied Economics, Taylor & Francis Journals, vol. 40(24), pages 3213-3225.
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- repec:bla:joares:v:37:y:1999:i:1:p:57-81 is not listed on IDEAS
- 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.
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More about this item
KeywordsEarnings management; accounting thresholds; distribution discontinuity; earnings distribution; Gestion du résultat; seuils comptables; irrégularité de distribution; distribution des résultats;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2011-06-04 (All new papers)
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