The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share

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  • Accepted by Christine Botosan. An earlier version of this paper was presented at the 2011 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We are grateful to Christine Botosan, David Burgstahler (discussant), William Mayhew, Steven Salterio, Jake Thomas, two anonymous reviewers, and seminar participants at Universities of Alberta, Colorado at Boulder, Illinois at Chicago, Michigan, RWTH Aachen, the 2010 FARS mid-year meetings, and the 2011 Contemporary Accounting Research Conference for valuable comments. Jorgensen gratefully acknowledges financial support from the Tisone Professorship at the University of Colorado.

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