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Understanding the 'Numbers Game'

https://doi.org/10.2139/ssrn.2748220
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27/27 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

1 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 27 checked references that resolve
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Who Is Afraid of Reg FD? The Behavior and Performance of Sell‐Side Analysts Following the SEC’s Fair Disclosure Rules*
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The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?
resolves10.1016/j.jfineco.2012.10.006
The earnings announcement premium around the globe
resolves10.1177/0148558x0902400401
The “Numbers Game” in the Pre- and Post-Sarbanes-Oxley Eras
resolves10.1016/s0165-4101(02)00045-9
The rewards to meeting or beating earnings expectations
resolves10.2307/2491062
Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?
resolves10.1016/0165-4101(90)90008-R
Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
resolves10.1111/j.1540-6261.2009.01503.x
Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts
resolves10.2308/accr.2005.80.2.423
A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences
resolves10.1111/j.1475-679X.2007.00256.x
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
resolves10.1016/s0165-4101(97)00017-7
Earnings management to avoid earnings decreases and losses
resolves10.1111/j.1468-5957.2006.00630.x
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
resolves10.1016/j.jacceco.2014.07.001
Evidence that the zero-earnings discontinuity has disappeared
resolves10.1016/j.jacceco.2005.01.002
The economic implications of corporate financial reporting
resolves10.1111/1468-0262.00183
Identification and Estimation of Treatment Effects with a Regression-Discontinuity Design
resolves10.1016/0165-4101(95)00397-2
The information content of losses
resolves10.1016/j.jacceco.2007.01.007
Earnings management and accounting income aggregation
resolves10.1111/j.1755-053X.2005.tb00090.x
Agency Costs of Overvalued Equity
resolves10.1111/1475-679x.00069
Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
resolves10.1111/j.1475-679x.2009.00354.x
Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?
resolves10.1016/j.jacceco.2010.06.004
Consistency in meeting or beating earnings expectations and management earnings forecasts
resolves10.1257/jel.48.2.281
Regression Discontinuity Designs in Economics
resolves10.1016/j.jeconom.2007.05.005
Manipulation of the running variable in the regression discontinuity design: A density test
resolves10.2307/1913621
A Method of Simulated Moments for Estimation of Discrete Response Models Without Numerical Integration
resolves10.2307/1913622
Simulation and the Asymptotics of Optimization Estimators
resolves10.1177/0148558X11401216
The Torpedo Effect
resolves10.1016/j.jacceco.2006.01.002
Earnings management through real activities manipulation
The 1 reference without a DOI — listed, not checked
no DOI — not checkedref8
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