Discussion of 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: Burgstahler, David
• 署名单位: University of Washington; University of Washington Seattle
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12054
• 发表日期: 2014
• 页码: 522-530
• 关键词: temporal analysis; management; surprises; thresholds; losses