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Earnings management in the aftermath of the zero-earnings discontinuity disappearance

dc.contributor.authorMakarem, Naser
dc.contributor.authorHussainey, Khaled
dc.contributor.authorZalata, Alaa
dc.date.accessioned2018-10-15T11:21:52Z
dc.date.available2018-10-15T11:21:52Z
dc.date.issued2018-09-10
dc.identifier.citationMakarem , N , Hussainey , K & Zalata , A 2018 , ' Earnings management in the aftermath of the zero-earnings discontinuity disappearance ' , Journal of Applied Accounting Research , vol. 19 , no. 3 , pp. 401-422 . https://doi.org/10.1108/JAAR-03-2017-0047en
dc.identifier.issn0967-5426
dc.identifier.otherPURE: 71906187
dc.identifier.otherPURE UUID: 8e226f02-e1bd-41df-bfd7-b71c229120ce
dc.identifier.otherScopus: 85051748439
dc.identifier.otherORCID: /0000-0002-1429-9563/work/49411763
dc.identifier.urihttp://hdl.handle.net/2164/11262
dc.descriptionThe authors are thankful to the participants and discussants at the British Accounting and Finance Association Annual Conference 2016 at University of Bath and the BAFA Scottish Area Group Conference 2016 at University of Strathclyde for constructive comments. The authors also appreciate the useful comments by two anonymous reviewers on the early version of this paper.en
dc.format.extent22
dc.language.isoeng
dc.relation.ispartofJournal of Applied Accounting Researchen
dc.rights© Copyright 2018 Emerald Publishing Limiteden
dc.subjectfinancial reportingen
dc.subjectearnings managementen
dc.subjectaccruals managementen
dc.subjectreal activities manipulationen
dc.subjectearnings distributionen
dc.subjectearnings discontinuityen
dc.subjectHG Financeen
dc.subject.lccHGen
dc.titleEarnings management in the aftermath of the zero-earnings discontinuity disappearanceen
dc.typeJournal articleen
dc.contributor.institutionUniversity of Aberdeen.Accountancyen
dc.description.statusPeer revieweden
dc.description.versionPostprinten
dc.identifier.doihttps://doi.org/10.1108/JAAR-03-2017-0047
dc.identifier.vol19en
dc.identifier.iss3en


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