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The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share†

Bjorn N. Jorgensen, Yong Gyu Lee, Steve Rock

Contemporary Accounting Research · 2014 · Volume 31 · Issue 2

DOI: 10.1111/1911-3846.12020

Keywords

Earnings management, EPS, Thresholds

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