Discussion: “Evidence on the Management of Earnings Components”

Abstract

Get full access to this article

View all access options for this article.

References

Abarbanell

Bernard

. 1992. “Tests of Analysts' Overreaction/Underreaction to Earnings Information as an Explanation for Anomalous Stock Price Behavior.” Journal of Finance 47: 1181–1207.

Abarbanell

Lehavy

. 2000. “Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?” Working paper, University of North Carolina.

Affleck-Graves

Mendenhall

. 1992. “The Relation between the Value Line Enigma and Post-Earnings-Announcement Drift.” Journal of Financial Economics 31: 75–96.

Bernard

Thomas

. 1989. “Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?” Journal of Accounting Research 27: 1–48.

Burgstahler

Dichev

. 1997. “Earnings Management to Avoid Earnings Decreases and Losses.” Journal of Accounting & Economics 24: 99–126.

Degeorge

Patel

Zeckhauser

. 1999. “Earnings Management to Exceed Thresholds.” Journal of Business 72: 1–33.

Philbrick

Ricks

. 1991. “Using Value Line and IBES Analyst Forecasts in Accounting Research.” Journal of Accounting Research 29: 397–417.