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.