Pregled bibliografske jedinice broj: 515337
THE SHAPE OF THE FREQUENCY DISTRIBUTIONS OF EARNINGS METRICS – EVIDENCE FROM CROATIA
THE SHAPE OF THE FREQUENCY DISTRIBUTIONS OF EARNINGS METRICS – EVIDENCE FROM CROATIA // Journal of accounting and management (Zagreb), 1 (2011), 1-12 (podatak o recenziji nije dostupan, prethodno priopćenje, znanstveni)
CROSBI ID: 515337 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
THE SHAPE OF THE FREQUENCY DISTRIBUTIONS OF EARNINGS METRICS – EVIDENCE FROM CROATIA
Autori
Vuko, Tina ; Aljinović Barać, Željana ; Šodan, Slavko
Izvornik
Journal of accounting and management (Zagreb) (1848-137X) 1
(2011);
1-12
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prethodno priopćenje, znanstveni
Ključne riječi
earnings management; earnings distribution; earnings thresholds
Sažetak
The paper provides evidence on discontinuity around zero in the distribution function of reported earnings and earnings changes of companies listed on Croatian capital market. Namely, we document a significant frequency of companies reporting positive earnings while avoiding reporting losses, and unusually high frequencies of small increases in earnings. The contribution of this study can be found in the fact that it extends the existing evidence on the shapes of frequency distributions of earnings metrics around specific benchmark in alternative institutional setting.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
055-0000000-0733 - Modeli računovodstvenog izvještavanja i harmonizacija sa zahtjevima EU (Ramljak, Branka, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Split
