The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share

• 成果类型: Article
• 署名作者: Jorgensen, Bjorn N.; Lee, Yong Gyu; Rock, Steve
• 署名单位: University of Colorado System; University of Colorado Boulder; Sungkyunkwan University (SKKU)
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12020
• 发表日期: 2014
• 页码: 498-521
• 关键词: sfas no. 131; management; eps; INFORMATION; forecasts