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Discontinuities in earnings distribution have been discovered by several studies in United States and Australia. These studies examined the pooled, cross sectional distribution of earnings and found discontinuities around earnings threshold which indicates the exercise of management discretion to exceed earnings threshold. This study examines the distribution of earnings in...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2004
JAKI-1-2-Des2004-89
Artikel Jurnal Universitas Indonesia Library