Detecting Earnings Management through Empirical Earnings Distributions
This paper, examines the difference between empirical and expected frequency distribution of a sample consisting 3394 observations of earnings, and investigates whether earnings are managed to avoid earning decreases and losses. Also, it examines the pooled cross-sectional empirical distributions of...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2016-11-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2535_2e422ea446ecaab0ab8b3f968537b4a7.pdf |