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| Content Provider | IEEE Xplore Digital Library |
|---|---|
| Author | Gang Cui Yaowen Wang |
| Copyright Year | 2010 |
| Abstract | Earnings management of the listed company is a hidden rule in the capital market. Previous researches usually based on annual earnings are difficult to find when and how firms manage their earning during a fiscal year. Given that the fourth quarter affords the last opportunity of earnings management, the abnormal change in earnings of the fourth quarter is open to doubt. Based on the evidence from Chinese listed firms, we use the distribution approach and logistic regressions, and find that the discontinuities at zero in the earnings distribution may be induced by earnings management. Our findings help to forecast in what conditions firms are likely to manage their earnings. |
| Starting Page | 2483 |
| Ending Page | 2486 |
| File Size | 288092 |
| Page Count | 4 |
| File Format | |
| e-ISBN | 9781424466474 |
| DOI | 10.1109/ICEE.2010.627 |
| Language | English |
| Publisher | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Publisher Date | 2010-05-07 |
| Publisher Place | China |
| Access Restriction | Subscribed |
| Rights Holder | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Subject Keyword | Industries Jacobian matrices Histograms Companies Earnings management Robustness Security Quarterly earnings Earnings distribution Logistics |
| Content Type | Text |
| Resource Type | Article |
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