Audit adjustments and the discontinuity in earnings distribution around zero

Audit adjustments and the discontinuity in earnings distribution around zero

Accounting researchers have documented that a discontinuity exists in earnings distribution around zero. However, there is considerable debate among researchers whether the earnings discontinuity around zero is caused by earnings management. We aim to shed light on the earnings discontinuity debate...

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Bibliographic Details
Main Authors: LIM, Chu Yeong, SUWARDY, Themin, ZHANG, Tracey Chunqi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2023
Subjects:
audit quality
audit adjustments
earnings management
discontinuity in earnings distribution
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/2013
https://ink.library.smu.edu.sg/context/soa_research/article/3040/viewcontent/AuditAdjustments_2023_av.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/2013
https://ink.library.smu.edu.sg/context/soa_research/article/3040/viewcontent/AuditAdjustments_2023_av.pdf

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