Moving beyond histogram bin frequencies as prima facie evidence of earnings management (or a discussion of "understanding the "numbers game"")
Joseph Gerakos
| Year of publication: |
2019
|
|---|---|
| Authors: | Gerakos, Joseph |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 68.2019, 2/3, p. 1-5
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| Subject: | Analyst forecasts | Earnings discontinuity | Earnings management | Meet-or-beat | Bilanzpolitik | Accounting policy | Gewinn | Profit | Prognose | Forecast | Finanzanalyse | Financial analysis | Gewinnprognose | Earnings announcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2019.101247 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012152674