Makarem, NaserLiu, Frank HongChen, Lei2022-09-272022-09-272023-01Makarem, 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/s11156-022-01091-7ORCID: /0000-0002-1429-9563/work/119825990https://hdl.handle.net/2164/19227Open Access via the Springer Compact Agreement27282132898190engSubstantive connection via eligible employment contractfinancial reportingearnings managementearnings distributionearnings discontinuityfinancing decisionsHF5601 AccountingHF5601Journal article10.1007/s11156-022-01091-7601