On a statistical method to detect discontinuity in the distribution function of reported earnings

Mathematics and Computers in Simulation

Volumn 64, Issue 1, 2004, Pages 103-111

  Takeuchi, Yoshiyuki ^a  

^a OSAKA UNIVERSITY   (Japan)

Author keywords

Bin width; Discontinuity; Discrete approximation; Distribution function; Earnings management

Indexed keywords

APPROXIMATION THEORY; COMPUTER SIMULATION; ESTIMATION; FUNCTIONS; MONTE CARLO METHODS; STATISTICAL METHODS;

EARNING MANAGEMENT;

INDUSTRIAL ECONOMICS;

EID: 0344896664     PISSN: 03784754     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0378-4754(03)00124-1     Document Type: Conference Paper

References (4)

1. Burgstahler D., Dichev I. Earnings management to avoid earnings decreases and losses. J. Accounting Econ. 24:1997;99-126.
2. 1 View, Wiley, New York, 1985.
3. H. Kan-no, H. Takao, Y. Takeuchi, Statistical Models for Earnings Management, Osaka University, 2002, unpublished manuscript.
4. McNichols M.F. Research design issues in earnings management studies. J. Accounting Public Policy. 19:2000;313-345.