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   Articles with "accounting discretion" as a keyword



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Hierarchy of earnings thresholds based on discretionary accruals

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recommendations! Published in 2019 at "Advances in Accounting"

DOI: 10.1016/j.adiac.2018.12.002

Abstract: Abstract Prior studies identify hierarchies of earnings thresholds based on distributions of earnings (e.g., Degeorge et al., 1999 ) and survey opinions of CFOs (Graham, Harvey, & Rajgopal, 2005). We complement extant literature by investigating… read more here.

Keywords: accounting discretion; earnings thresholds; discretionary accruals; earnings declines ... See more keywords