Hierarchy of earnings thresholds based on discretionary accruals
Sign Up to like & getrecommendations! 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
Earnings shocks and stabilization during COVID-19
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DOI: 10.1016/j.jpubeco.2021.104597
Abstract: This paper documents the magnitude and distribution of U.S. earnings changes during the COVID-19 pandemic and how fiscal relief offset lost earnings. We build panels from administrative tax data to measure annual earnings changes. The… read more here.
Keywords: earnings declines; earnings shocks; annual earnings; shocks stabilization ... See more keywords