Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia Dichev

Journal of Accounting and Economics, 1997. DOI 10.1016/s0165-4101(97)00017-7

Has this study been replicated?

The atlas records 1 replication of this study. Recorded outcomes: 1 mixed.

Earnings management to avoid earnings decreases and losses, Santana & Sarquis (2021). Outcome recorded: mixed. [W]e found persistent evidence of earnings management to avoid reporting losses. [...] Unlike Burgstahler and Dichev (1997), however, we were not able to find evidence on which components of earnings (cash flow from operations, changes in working capital, or other accruals) firms mainly manage to in View paper