Construct · 1 fields · 1 citations

earnings rounding: a standalone construct

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Accounting

reporting pattern in which earnings per share are rounded up to the next cent more often than chance predicts, studied as a threshold-driven choice.

In accounting, earnings rounding refers to reporting pattern in which earnings per share are rounded up to the next cent more often than chance predicts, studied as a threshold-driven choice. This meaning comes from Das (2003) in Journal of Accounting and Economics.[1]

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Nearby constructs

chance4 fields · 6 citationsjingle · one word, four constructs pattern4 fields · 5 citationsjingle · one word, four constructs share2 fields · 2 citationsjingle · one word, two constructs

References

Das, S., & Zhang, H. (2003). Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting and Economics, 35(1), 31-50. https://doi.org/10.1016/s0165-4101(02)00096-4

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