Earnings Management and the Distribution of Earnings Relative to Targets : UK Evidence

@inproceedings{Gore2002EarningsMA,
  title={Earnings Management and the Distribution of Earnings Relative to Targets : UK Evidence},
  author={Pelham Gore and Peter J. Pope and A. The},
  year={2002}
}
In this paper we provide the first international evidence on discontinuities in the distribution of reported earnings, using a large sample of UK firms. We examine the discontinuity phenomenon in the context of earnings management. We report that the empirical distribution of earnings before discretionary working capital accruals does not reflect the unusually high frequencies of small surpluses and unusually low frequencies of small deficits relative to targets found in the distribution of… CONTINUE READING

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