Chen, Shaw K.; Lin, Bing-Xuan; Wang, Yaping; Wu, Liansheng - In: International Review of Economics & Finance 19 (2010) 4, pp. 671-685
We measure the frequency and magnitude of earnings management assuming earnings follow a mixed-normal distribution. We show that the frequency of earnings management is the highest when firms try to meet analysts' forecasted earnings and furthermore the trend is magnified in recent years....
