Comment mesurer les irrégularités de distribution des résultats publiés ?
The study of accounting thresholds requires measuring earnings distribution irregularities. But the measurement methods used in the accounting literature are not stabilized. The paper evaluates the impact of the measurement methods. Eleven different calculation methods are applied, year after year, on a base consisting of French listed companies over 13 years. The results are mitigated. The irregularities are severe enough to be identified by all methods, but their magnitude varies greatly and this may have important implications for comparative studies (evolution in time or space).
|Date of creation:||09 May 2011|
|Date of revision:|
|Publication status:||Published in Conférence de l'Association Francophone de Comptabilité 2011, May 2011, Montpellier, France. 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00594840|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
- Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
- 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, Wiley Blackwell, vol. 43(4), pages 557-592, 09.
- 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.
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00594840. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
If references are entirely missing, you can add them using this form.