The Kink at Zero: classification tables of the reviewed corpus (Tables 1 to 3)
Year: 2026
Type: dataset
Abstract: Online supplement to A. Marci, "The Kink at Zero: A Literature Review of Loss Avoidance and Earnings Management Around the Zero-Earnings Threshold", ACC Journal. The workbook contains the three classification tables of the reviewed corpus: Table 1 (studies bearing on the discontinuity, categories A, C and D, n = 45), Table 2 (manipulation strategies and their determinants, category B, n = 27) and Table 3 (supporting evidence base, n = 30). Each of the 102 corpus studies is listed with a DOI link and its full bibliographic reference. Studies were identified in Web of Science (Core Collection) and Scopus; the search was re-run and documented on 27 August 2026.
Author: Marci, Anton
Institution: Bratislava University of Economics and Business
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7204924744