Genoni, Gustavo; Niño, Jorge - In: El Trimestre Económico LXXV (4) (2008) 300, pp. 981-1016
Previous research has showed that companies are tempted to manipulate their reported accounting earnings in order to obliterate small negative variations in these earnings. Through our análisis of Chilean banks we find results that are in line with those of the previous research. Indeed, we...