dc.contributor.author | Makarem, Naser | |
dc.contributor.author | Liu, Frank Hong | |
dc.contributor.author | Chen, Lei | |
dc.date.accessioned | 2022-10-22T23:07:08Z | |
dc.date.available | 2022-10-22T23:07:08Z | |
dc.date.issued | 2023-01 | |
dc.identifier | 218334853 | |
dc.identifier | 05d3201d-54ed-4faf-84c4-92cd3ed810c7 | |
dc.identifier | 85137454953 | |
dc.identifier.citation | Makarem , N , Liu , F H & Chen , L 2023 , ' Evidence that financing decisions contributed to the zero-earnings discontinuity ' , Review of Quantitative Finance and Accounting , vol. 60 , no. 1 , pp. 231-257 . https://doi.org/10.1007/s11156-022-01091-7 | en |
dc.identifier.other | ORCID: /0000-0002-1429-9563/work/119825990 | |
dc.identifier.uri | http://aura-test.abdn.ac.uk/handle/2164/19227 | |
dc.description | Open Access via the Springer Compact Agreement | en |
dc.format.extent | 27 | |
dc.format.extent | 282132 | |
dc.format.extent | 898190 | |
dc.language.iso | eng | |
dc.relation.ispartof | Review of Quantitative Finance and Accounting | en |
dc.subject | financial reporting | en |
dc.subject | earnings management | en |
dc.subject | earnings distribution | en |
dc.subject | earnings discontinuity | en |
dc.subject | financing decisions | en |
dc.subject | HF5601 Accounting | en |
dc.subject.lcc | HF5601 | en |
dc.title | Evidence that financing decisions contributed to the zero-earnings discontinuity | en |
dc.type | Journal article | en |
dc.contributor.institution | University of Aberdeen.Accountancy | en |
dc.contributor.institution | University of Aberdeen.Finance | en |
dc.description.status | Peer reviewed | en |
dc.identifier.doi | https://doi.org/10.1007/s11156-022-01091-7 | |
dc.identifier.vol | 60 | en |
dc.identifier.iss | 1 | en |