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The Case of the Missing ‘Kink’: A Re-Examination of Earnings Management to Avoid Reporting Negative EPS*

https://doi.org/10.2139/ssrn.1466071
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-007-9053-0openalex-extracted
An Alternative Interpretation of the Discontinuity in Earnings Distributions
inferredcites →https://doi.org/10.1016/0165-4101(95)00397-2openalex-extracted
The information content of losses
inferredcites →https://doi.org/10.1016/s0278-4254(00)00018-1openalex-extracted
Research design issues in earnings management studies
inferredcites →https://doi.org/10.1086/209601openalex-extracted
Earnings Management to Exceed Thresholds
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00182.xopenalex-extracted
Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
inferredcites →https://doi.org/10.2139/ssrn.247702openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.276997openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.427300openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.477941openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.524062openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.813088openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.817365openalex-extracted
Intra-Year Shifts in the Earnings Distribution and Implications for Earnings Management*
inferredcites →https://doi.org/10.2139/ssrn.817624openalex-extracted
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2308/accr.2005.80.2.423openalex-extracted
A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences
inferredcites →https://doi.org/10.2308/jata.2004.26.s-1.43openalex-extracted
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
inferredcites →https://doi.org/10.1016/j.jacceco.2003.10.006openalex-snapshot
Employee stock options, EPS dilution, and stock repurchases
inferredcites →https://doi.org/10.1016/j.jacceco.2005.10.002openalex-snapshot
Stock repurchases as an earnings management device
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-snapshot
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/j.jhealeco.2005.01.006openalex-snapshot
How do nonprofit hospitals manage earnings?
inferredcites →https://doi.org/10.1016/s0165-4101(02)00096-4openalex-snapshot
Rounding-up in reported EPS, behavioral thresholds, and earnings management
inferredcites →https://doi.org/10.1016/s0165-4101(03)00037-5openalex-snapshot
Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
inferredcites →https://doi.org/10.1023/a:1024481916719openalex-snapshot
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
inferredcites →https://doi.org/10.2308/accr.2003.78.2.491openalex-snapshot
Earnings Management: New Evidence Based on Deferred Tax Expense
inferredcites →https://doi.org/10.2308/accr.2008.83.2.377openalex-snapshot
Beating Earnings Benchmarks and the Cost of Debt
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-snapshot
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/jata.2006.28.1.43openalex-snapshot
Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?
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