Makarem, NaserHussainey, KhaledZalata, Alaa2018-10-152018-10-152018-09-10Makarem, 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-03-2017-00470967-5426ORCID: /0000-0002-1429-9563/work/49411763http://hdl.handle.net/2164/11262The 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.22432945engfinancial reportingearnings managementaccruals managementreal activities manipulationearnings distributionearnings discontinuityHG FinanceHGJournal article10.1108/JAAR-03-2017-0047193