Earnings management in the aftermath of the zero-earnings discontinuity disappearance
| dc.contributor.author | Makarem, Naser | |
| dc.contributor.author | Hussainey, Khaled | |
| dc.contributor.author | Zalata, Alaa | |
| dc.contributor.institution | University of Aberdeen.Accountancy | en |
| dc.date.accessioned | 2018-10-15T11:21:52Z | |
| dc.date.available | 2018-10-15T11:21:52Z | |
| dc.date.issued | 2018-09-10 | |
| dc.description | The 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.description.status | Peer reviewed | en |
| dc.format.extent | 22 | |
| dc.format.extent | 432945 | |
| dc.identifier | 71906187 | |
| dc.identifier | 8e226f02-e1bd-41df-bfd7-b71c229120ce | |
| dc.identifier | 85051748439 | |
| dc.identifier.citation | Makarem, 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-03-2017-0047 | en |
| dc.identifier.doi | 10.1108/JAAR-03-2017-0047 | |
| dc.identifier.iss | 3 | en |
| dc.identifier.issn | 0967-5426 | |
| dc.identifier.other | ORCID: /0000-0002-1429-9563/work/49411763 | |
| dc.identifier.uri | http://hdl.handle.net/2164/11262 | |
| dc.identifier.vol | 19 | en |
| dc.language.iso | eng | |
| dc.relation.ispartof | Journal of Applied Accounting Research | en |
| dc.subject | financial reporting | en |
| dc.subject | earnings management | en |
| dc.subject | accruals management | en |
| dc.subject | real activities manipulation | en |
| dc.subject | earnings distribution | en |
| dc.subject | earnings discontinuity | en |
| dc.subject | HG Finance | en |
| dc.subject.lcc | HG | en |
| dc.title | Earnings management in the aftermath of the zero-earnings discontinuity disappearance | en |
| dc.type | Journal article | en |