Chen, Kuang-Ku; Cheng, Kuo-Chih; Yang, Mei-Ling; Chung, … - In: Journal of Economics and Management 5 (2009) 1, pp. 135-157
extend Carslaw's (1988) and Thomas's (1989) research by examining whether managers manipulate discretionary accruals (DAs … up earnings, and managers report earnings numbers that exceed the cognitive reference point. …