Work

Prevalence of the Zero-Earnings Discontinuity in Quarterly Reported Earnings

Year: 2025

Type: article

Source: Journal of Accounting Auditing & Finance

DOI: 10.1177/0148558x251338599

Authors: Leonidas Enrique de la Rosa, Sam Damsgaard Enemark, Nikolaj Niebuhr Lambertsen

Institution: Aarhus University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4409967426

FWCI:

Cites: 53

Cited by: 1

Related to: 10