NDLI: Earnings Management to Avoid Losses and Earnings Declines in Croatia

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Earnings Management to Avoid Losses and Earnings Declines in Croatia

Content Provider	Scilit
Author	Degiannakis, Stavros Antonios Giannopoulos, George Ibrahim, Salma Rozic, Ivana
Copyright Year	2017
Description	Journal: SSRN Electronic Journal This paper provides empirical evidence that Croatian companies manage reported earnings to avoid losses and earnings declines. Specifically, we find that the cross-sectional distribution of scaled earnings and changes in earnings show high frequencies of small positive earnings and small increases in earnings while the frequencies of small losses and small decreases in earnings are less frequent. Furthermore, we demonstrate that these discontinuities are likely due to discretionary accruals. We examine the frequency distribution of reported earnings after removing discretionary accruals and find that the cross sectional distributions of non-discretionary scaled earnings shows lower frequencies of small positive earnings and higher frequencies of small negative earnings. Additionally, the cross sectional distribution of non-discretionary change in earnings demonstrates mixed frequencies of non-discretionary changes in earnings. Overall, this paper adds new empirical evidence to the benchmark-beating literature by demonstrating international evidence of earnings management around zero earnings and zero earnings changes benchmarks.
Related Links	https://eprints.kingston.ac.uk/39261/1/Giannopoulos-G-39261-AAM.pdf https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=3259851
ISSN	10914358
e-ISSN	15565068
DOI	10.2139/ssrn.3259851
Journal	SSRN Electronic Journal
Language	English
Publisher	Elsevier BV
Publisher Date	2017-01-01
Access Restriction	Open
Subject Keyword	Journal: SSRN Electronic Journal Industrial Relations Earnings Management Earnings Declines Earnings Losses Discretionary Accruals Earnings Frequency Distribution
Content Type	Text
Resource Type	Article
Subject	Public Health, Environmental and Occupational Health Psychiatry and Mental Health

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