Earnings Management to Avoid Losses: Are the Manipulated Amounts Significant? (notice n° 454597)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01834cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033041.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Vidal, Olivier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Earnings Management to Avoid Losses: Are the Manipulated Amounts Significant? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 49 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Threshold studies in accounting use non-parametric methods to measure irregularities around the zero-earning threshold. More precisely, the discontinuity is measured by the difference between an observed population and a theoretical population locally estimated by interpolation of adjacent intervals. The sole hypothesis is that the distribution is assumed to be smooth in the absence of earnings management. The originality of this study lies in its identification of a mathematical earnings distribution function that can be used to parametrically measure the theoretical population (and irregularities). Such an approach allows the better measurement of discontinuities around thresholds, to better compare thresholds in space and over time, and to evaluate the amounts manipulated. The main empirical result of this study is the observation that although the numerous small-profit firms avoid losses, the amounts manipulated are not necessarily small. The study questions the postulate of “marginal manipulation” in earnings management to avoid thresholds. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | parametric earnings distribution discontinuity measure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | small losses avoidance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings distribution function |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting threshold |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 16 | 3 | 2010-12-01 | p. 11-39 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-11?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-11?lang=en&redirect-ssocas=7080</a> |
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