000			01834cam a2200217 4500500
005			20250121033041.0
041			_afre
042			_adc
100	1	0	_aVidal, Olivier _eauthor
245	0	0	_aEarnings Management to Avoid Losses: Are the Manipulated Amounts Significant?
260			_c2010.
500			_a49
520			_aThreshold 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			_aearnings management
690			_aparametric earnings distribution discontinuity measure
690			_asmall losses avoidance
690			_aearnings distribution function
690			_aaccounting threshold
786	0		_nAccounting Auditing Control | Volume 16 | 3 | 2010-12-01 | p. 11-39 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-11?lang=en&redirect-ssocas=7080
999			_c454597 _d454597