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
Article first published 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 published online: 21 JUN 2005
- Article first published online: 21 JUN 2005
- Received 25 June 2004; accepted 12 February 2005
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