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Keywords: Discontinuities in earnings distributions
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Journal Articles
The spillover effects of a bright-line regulation: evidence from China
Available to Purchase
International Journal of Accounting and Information Management (2020) 28 (1): 22–44.
Published: 08 January 2020
... documents discontinuities in earnings distribution at various benchmarks such as zero earnings, prior earnings, analyst forecasts and rounded numbers (Burgstahler and Dichev, 1997 ; Degeorge et al., 1999 ; Carvajal et al., 2015 ; Coulton et al., 2015 ; Kent and Routledge, 2015...
