Moving Beyond Histogram Bin Frequencies as Prima Facie Evidence of Earnings Management (Or a Discussion of 'Understanding the 'Numbers Game'')

15 Pages Posted: 5 Aug 2019

See all articles by Joseph Gerakos

Joseph Gerakos

Tuck School of Business at Dartmouth College

Date Written: July 31, 2019

Abstract

Bird, Karolyi, and Ruchti (2019) estimate a structural model of earnings management in the setting of meeting-or-beating the analyst consensus forecast. I provide an overview of their methods and findings, and then discuss the assumptions, benefits, and limitations of their approach.

Keywords: earnings management, analyst forecasts, meet-or-beat, earnings discontinuity

JEL Classification: M41, M48

Suggested Citation

Gerakos, Joseph, Moving Beyond Histogram Bin Frequencies as Prima Facie Evidence of Earnings Management (Or a Discussion of 'Understanding the 'Numbers Game'') (July 31, 2019). Tuck School of Business Working Paper No. 3429969, Available at SSRN: https://ssrn.com/abstract=3429969 or http://dx.doi.org/10.2139/ssrn.3429969

Joseph Gerakos (Contact Author)

Tuck School of Business at Dartmouth College ( email )

Hanover, NH 03755
United States

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