Earnings management to avoid earnings decreases and losses

Journal of Accounting and Economics

Volumn 24, Issue 1, 1997, Pages 99-126

  Burgstahler, David ^a   Dichev, Ilia ^b  

^a UNIVERSITY OF WASHINGTON   (United States)

^b UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Earnings decreases; Earnings management; Losses

Indexed keywords

EID: 0031498155     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(97)00017-7     Document Type: Article

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