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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2023
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| Subjects: | |
| 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 |