DISCONTINUITIES IN EARNINGS DISTRIBUTIONS: EVIDENCE FROM SOUTH AFRICA
There is increasing evidence that earnings management amongst firms creates discontinuity in the earnings distribution. We have verified the evidence of discontinuity in earnings distribution for 246 Johannesburg Securities Exchange listed firms from 2003 to 2018. The assets-scaled income was used a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Oradea Publishing House
2023-09-01
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| Series: | Oradea Journal of Business and Economics |
| Subjects: | |
| Online Access: | http://ojbe.steconomiceuoradea.ro/wp-content/uploads/2023/09/OJBE-82_8-22.pdf |