Earnings Management to Exceed Thresholds

University of Chicago Press - Tập 72 Số 1 - Trang 1-33 - 1999
François Degeorge, Jayendu Patel, Richard Zeckhauser

Tóm tắt

Từ khóa


Tài liệu tham khảo

10.2307/2328982

10.2307/2490232

Barrow, J. D. 1992. Pi in the Sky. Boston: Little, Brown.

Bruns W., 1996, Management Accounting, 72, 22

Burgstahler, D. 1997. Incentives to manage earnings to avoid earnings decreases and losses: Evidence from quarterly earnings. Working paper. Seattle: University of Washington.

10.1016/S0165-4101(97)00017-7

Cornsweet, T. C. 1974. Visual Perception. New York: Academic Press.

DeBondt, W., and Thaler, R. 1995. Financial decision-making in markets and firms: A behavioral perspective. In R. Jarrow, V. Maksimovic, and W. Ziemba (eds.), Finance. Vol. 9 of Handbook in Research and Management Science. Amsterdam: Elsevier/North Holland.

Dechow, P. 1994. Accounting earnings and cash flows as measures of firm performance: