Concepedia

The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share

Bjørn Jorgensen, Yong Gyu Lee, Steve Rock

Contemporary Accounting Research · 2012 · 44 citations · 16 references

Concepts

BusinessAccountancyAccountingCorporate FinanceCorporate ReportingFinancial AccountingEarnings Per ShareEarnings ReportingFinancial ReportingFinancial StatementsIncome DistributionIncome MeasurementEarnings Per Share AnalysisEarnings Per Share CalculationEarnings Per Share ComparabilityEarnings Per Share MeasurementEarnings Per Share PresentationEarnings Per Share ReportingEarnings Per Share Under United States Generally Accepted Accounting Principles

References

16

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.6K citations

Business, Accountancy, Accounting +17

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996 · 4.2K citations

Business, Accountancy, Accounting +15

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Business, Accounting, Business Economics +9

Management's Incentives to Avoid Negative Earnings Surprises

Dawn A. Matsumoto · The Accounting Review · 2002 · 1.7K citations

Business, Accountancy, Accounting +16

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Patricia Dechow, Douglas J. Skinner · Accounting Horizons · 2000 · 1.6K citations

Business, Accountancy, Accounting +14