Talha, Mohammad; Mohamad, Musthafa; Sallehhuddin, Abdullah - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 45-63
This paper investigates the distribution of the cross-sectional earnings per share and changes in earnings per share to exceed two psychological benchmarks that are avoiding losses and avoiding earnings decrease using sample of 4,565 firm years and 1,530 firm years of Malaysian public listed...