2009-11-26
Testing Earning Management
Publication
Publication
Report / Econometric Institute, Erasmus University Rotterdam p. 1- 21
Earnings management to avoid earnings decreases and losses implies that the time series properties of the last quarter in the fiscal year differ from those of the other three quarters. We propose a simple parametric methodology to diagnose such differences. Application to a random sample of 390 firms in the Compustat database gives strong evidence of earnings management.
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| Erasmus School of Economics | |
| hdl.handle.net/1765/17346 | |
| Econometric Institute Research Papers | |
| Report / Econometric Institute, Erasmus University Rotterdam | |
| Organisation | Erasmus School of Economics |
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Fok, D., & Franses, P. H. (2009). Testing Earning Management (No. EI 2009-31). Report / Econometric Institute, Erasmus University Rotterdam (pp. 1–21). Retrieved from http://hdl.handle.net/1765/17346 |
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