Audit adjustments and the discontinuity in earnings distribution around zero

• Main Authors: LIM, Chu Yeong, SUWARDY, Themin, ZHANG, Tracey Chunqi
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2023
• 主題: audit quality; audit adjustments; earnings management; discontinuity in earnings distribution; Accounting; Corporate Finance
• 在線閱讀: 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

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...