We thank Eli Amir, Ray Ball, Brian Bhushee, Dave Burgstahler, Keji Chen, Ted Christensen, Joe Comprix, Doron Nissim, Tom Frecka, Rosemary Fullerton, Susan Havranek, Lorie Marsh, Jeff Miller, Fred Mittlestaedt, Steve Monahan, Tim Loughran, Gyung Paik, Stephen Penman, workshop participants at Arizona State University, Brigham Young University, Columbia University, INSEAD, London Business School, Monash University, Tilburg University, University at Buffalo, University of Melbourne, University of Notre Dame, University of Toronto and Utah State University, and an anonymous reviewer for helpful comments on an earlier draft. We are particularly indebted to University of Notre Dame Research Analyst Hang Li. We gratefully acknowledge the contribution of Thomson Financial for providing earnings per share forecast data, available through the Institutional Brokers Estimate System. These data have been provided as part of a broad academic program to encourage earnings expectations research.
Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
Version of Record online: 21 JUN 2005
Journal of Accounting Research
Volume 43, Issue 4, pages 557–592, September 2005
How to Cite
DURTSCHI, C. and EASTON, P. (2005), Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto. Journal of Accounting Research, 43: 557–592. doi: 10.1111/j.1475-679X.2005.00182.x
- Issue online: 21 JUN 2005
- Version of Record online: 21 JUN 2005
- Received 25 June 2004; accepted 12 February 2005
Options for accessing this content:
- If you are a society or association member and require assistance with obtaining online access instructions please contact our Journal Customer Services team.
- If your institution does not currently subscribe to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- If you already have a Wiley Online Library or Wiley InterScience user account: login above and proceed to purchase the article.
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!