Quarterly Earnings Patterns and Earnings Management

By Somnath Das, Pervin K. Shroff, Haiwen Zhang. 2007

147 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d07f59cdc09c79d3bcc8cbf9c11c261e3a2381fb

Citations in the corpus

• Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items (2010, unknown): “In addition, Das et al. (2007)”
• Internal Control Opinion Shopping and Audit Market Competition (2016, unknown): “…or CFO during the current or prior year.6 Details regarding all of 5 Similar behavior is observed in studies such as Jeter and Shivakumar (1999) and Das, Shroff, and Zhang (2009), who document more earnings management near the end of reporting periods as firms attempt to reach year-end earnings…”