Evidence that financing decisions contributed to the zero-earnings discontinuity
| dc.contributor.author | Makarem, Naser | |
| dc.contributor.author | Liu, Frank Hong | |
| dc.contributor.author | Chen, Lei | |
| dc.contributor.institution | University of Aberdeen.Accountancy | en |
| dc.contributor.institution | University of Aberdeen.Finance | en |
| dc.date.accessioned | 2022-09-27T08:57:01Z | |
| dc.date.available | 2022-09-27T08:57:01Z | |
| dc.date.issued | 2023-01 | |
| dc.description | Open Access via the Springer Compact Agreement | en |
| dc.description.status | Peer reviewed | en |
| dc.format.extent | 27 | |
| dc.format.extent | 282132 | |
| dc.format.extent | 898190 | |
| dc.identifier | 218334853 | |
| dc.identifier | 05d3201d-54ed-4faf-84c4-92cd3ed810c7 | |
| dc.identifier | 85137454953 | |
| dc.identifier.citation | Makarem, N, Liu, F H & Chen, L 2023, 'Evidence that financing decisions contributed to the zero-earnings discontinuity', Review of Quantitative Finance and Accounting, vol. 60, no. 1, pp. 231-257. https://doi.org/10.1007/s11156-022-01091-7 | en |
| dc.identifier.doi | 10.1007/s11156-022-01091-7 | |
| dc.identifier.iss | 1 | en |
| dc.identifier.other | ORCID: /0000-0002-1429-9563/work/119825990 | |
| dc.identifier.uri | https://hdl.handle.net/2164/19227 | |
| dc.identifier.vol | 60 | en |
| dc.language.iso | eng | |
| dc.relation.ispartof | Review of Quantitative Finance and Accounting | en |
| dc.subject | Substantive connection via eligible employment contract | en |
| dc.subject | financial reporting | en |
| dc.subject | earnings management | en |
| dc.subject | earnings distribution | en |
| dc.subject | earnings discontinuity | en |
| dc.subject | financing decisions | en |
| dc.subject | HF5601 Accounting | en |
| dc.subject.lcc | HF5601 | en |
| dc.title | Evidence that financing decisions contributed to the zero-earnings discontinuity | en |
| dc.type | Journal article | en |