Earnings management to avoid earnings decreases and losses
Has this study been replicated?
The atlas records 1 replication of this study. Recorded outcomes: 1 mixed. The earliest on record is from 2021.
Replications
- Earnings management to avoid earnings decreases and losses, Santana & Sarquis (2021). Revista Catarinense da Ciência Contábil. 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 increase earnings, concluding they likely use a bundle of all these components.
Outcome read from the full text. View paper
Cite this record
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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