2009 Reading List Easton 4
Research Design Issues: Earnings Management Around Thresholds
Papers on which the presentation will be based:
Burgstahler, D., and I. Dichev (1997) "Earnings Management to Avoid Earnings Decreases and Losses." Journal of Accounting and Economics 24:99-126 |
Durtschi, C., and P. Easton (2005) "Earnings Management? The Share of the Frequency Distributions of Earnings Metrics are not Evidence Ipso Facto." Journal of Accounting Research 43: 557-592. |
Jacob, J., and B. Jorgensen (2007) "Earnings Management and Accounting Income Aggregation." Journal of Accounting and Economics 43: 369-390. |
Durtschi, C., and P. Easton (2009) "Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions." CARE Working Paper Series. |