A Rational Expectations Theory of Kinks in Financial Reporting
By Ilan Guttman, Ohad Kadan, Eugene Kandel. 2006
135 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics, Finance
View Paper: https://www.semanticscholar.org/paper/ee65458ca820ed621a54702f786f32af8089350a
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In Accounting
- Sarah E. McVay
- Vicki Wei Tang
- Venky Nagar
- G. He
- Mostafa Monzur Hasan
- Frank Moers
- Vasiliki Athanasakou
- Anup Srivastava
In Economics and Econometrics
In Finance
- Sarah E. McVay
- Vicki Wei Tang
- Venky Nagar
- G. He
- Vasiliki Athanasakou
- Martin Walker
- Weili Ge
- Norman Strong
Citations in the corpus
- Trading incentives to meet the analyst forecast (2006, background): “Guttman et al. (2006) endogenize the population discontinuity in their analytical model and show that successful earnings management occurs only around the earnings benchmark, and not in other portions of the earnings distribution.”