Earnings management to avoid earnings decreases and losses
This study evaluates the prevalence of earnings management to avoid losses and earnings decreases across the World. This practice was first documented by Burgstahler and Dichev (1997) for United States firms from 1976 to 1987. We replicate their study for a more recent and global sample. Firms that...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Regional de Contabilidade de Santa Catarina
2021-06-01
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| Series: | Revista Catarinense da Ciência Contábil |
| Subjects: | |
| Online Access: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/3153 |