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| Author: | Jacob, J. Jorgensen, B.N. |
| Title: | Earnings management and accounting income aggregation |
| Journal: | Journal of Accounting & Economics
2007 : VOL. 43:2-3, p. 369-390 |
| Index terms: | accounting earnings management distribution |
| Freeterms: | discontinuities aggregation |
| Language: | eng |
| Abstract: | Quarterly earnings (hereafter as: erngs.) allow aggregation into annual earnings in different ways: i. fiscal year erngs., and ii. erngs. for annual periods ending at interim quarter-ends. This study explores earnings management (here as: e-mgmt.) in fiscal year erngs. relative to the alternative measures of firms' annual erngs. Confirmed are prior findings of Burgstahler and Dichev (publ. in Journal of Accounting and Economics, 1997, vol. 24, p. 99-126) of discontinuities (as: d-cnts.) around zero and prior year erngs. in histograms of erngs. There are subsequent research questions whether these d-cnts. are evidence of e-mgmt. Based on histograms of alternative annual erngs. measures, offered is evidence suggesting that e-mgmt. is responsible for the discontinuities. |
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