Intra-year shifts in the earnings distribution and their implications for earnings management

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Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions (2009, unknown): “5 Nevertheless, studies continue to be based on analyses of the distribution of deflated earnings (see, for example, Beaver, McNichols, and Nelson [2007], Cohen, Mashruwala, and Zach [2008], Gunny, Jacob, and Jorgensen [2007], JJ, and Kerstein and Rai [2007]).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “The Brown and Pinello (2007) finding of a stronger kink in the distribution of earnings around the consensus analyst forecast in interim quarters conflicts with the previously discussed evidence of a stronger kink around zero in the fourth quarter (Kerstein and Rai, 2007; Jacob and Jorgensen, 2007).”
The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “5 Kerstein and Rai (2007) and Jacob and Jorgensen (2007) find the zero earnings discontinuity is more pronounced in annual (i.e., audited) earnings than quarterly (i.e., unaudited) earnings.”
Implications of Power: When the CEO Can Pressure the CFO to Bias Reports (2014, unknown): “Within the second period, bias is chosen last, consistent with empirical evidence that earnings management is concentrated near the end of reporting periods (Dechow and Shakespeare, 2009; Kerstein and Rai, 2007).”