The authors are both from the Leavey School of Buisness, Santa Clara University, CA, USA. They gratefully acknowledge the helpful comments from an anonymous referee, Martin Walker (editor), David Burgstahler and participants at the 29th Annual Congress of the European Accounting Association and the 2008 American Accounting Association Western Regional and Annual Meetings for helpful comments on earlier drafts. Financial support was provided by the Accounting Development Fund at Santa Clara University.
Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses
Version of Record online: 30 MAY 2012
© 2012 Blackwell Publishing Ltd
Journal of Business Finance & Accounting
Volume 39, Issue 5-6, pages 649–674, June/July 2012
How to Cite
Eames, M. and Kim, Y. (2012), Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses. Journal of Business Finance & Accounting, 39: 649–674. doi: 10.1111/j.1468-5957.2012.02289.x
- Issue online: 3 JUL 2012
- Version of Record online: 30 MAY 2012
- (Paper received December 2008, revised version accepted February 2012)
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