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The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share |
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| Authors: | Bjorn N Jorgensen Yong Gyu Lee Steve Rock |
| Institution: | 1. University of Colorado at Boulder;2. Sungkyunkwan University |
| Abstract: | |
| Keywords: | Earnings management EPS Thresholds |