Rounding-up in reported EPS, behavioral thresholds, and earnings management
Reported earnings per share (EPS) are frequently rounded to the nearest cent. This paper provides evidence that firms manipulate earnings so that they can round-up and report one more cent of EPS. Specifically, we examine the digit immediately right of the decimal in the calculated EPS number expres...
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| Main Authors: | , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
2013
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| Subjects: | |
| Online Access: | https://hdl.handle.net/10356/100280 http://hdl.handle.net/10220/18186 |
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| Institution: | Nanyang Technological University |
| Language: | English |