Construct · 1 fields · 1 citations

earnings threshold hierarchy: a standalone construct

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

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Financial accounting

the ordered set of earnings targets managers try to exceed, namely positive profits, prior-year earnings and analyst forecasts.

In financial accounting, earnings threshold hierarchy refers to the ordered set of earnings targets managers try to exceed, namely positive profits, prior-year earnings and analyst forecasts. This meaning comes from Degeorge (1999) in The Journal of Business.[1]

Unit
Recovery means
Measured by

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Nearby constructs

business1 fields · 1 citationsanchor · a standalone construct hierarchy4 fields · 4 citationsjingle · one word, four constructs threshold5 fields · 6 citationsjingle · one word, five constructs

References

Degeorge, F., Patel, J., & Zeckhauser, R. (1999). Earnings Management to Exceed Thresholds. The Journal of Business, 72(1), 1-33. https://doi.org/10.1086/209601

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