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Dennis Chambers (1999)
Earnings Management and Capital Market MisallocationS&P Global Market Intelligence Research Paper Series
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Positive Accounting Theory
Prior research has documented a “kink” in the earnings distribution: too few firms report small losses, too many firms report small profits. We investigate whether boosting of discretionary accruals to report a small profit is a reasonable explanation for this “kink.” Overall, we are unable to confirm that boosting of discretionary accruals is the key driver of the kink. We caution the use of the ratio of small profit firms to small loss firms as a measure of earnings management. We investigate and discuss a number of alternative explanations for the kink.
Review of Accounting Studies – Springer Journals
Published: Oct 2, 2004
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