Construct · 1 fields · 1 citations

earnings management to avoid losses: a standalone construct

One name. One construct. A landmark on the map.

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earnings managementto avoid losses1 CONSTRUCTEarnings managementBURGSTAHLER · ACCOUNTING

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Accounting

managing earnings to avoid reporting small losses or small declines, visible as a gap just below zero in earnings distributions.

In accounting, earnings management to avoid losses refers to managing earnings to avoid reporting small losses or small declines, visible as a gap just below zero in earnings distributions. This meaning comes from Burgstahler (1997) in Journal of Accounting and Economics.[1]

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Nearby constructs

earnings management1 fields · 1 citationsanchor · a standalone constructearnings opacity1 fields · 1 citationsanchor · a standalone construct

References

  1. Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99-126. https://doi.org/10.1016/s0165-4101(97)00017-7

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