摘要 : This paper provides evidence on firms that report long "strings" of consecutive increases in earnings per share (EPS). First, we find 746 firms that report earnings strings of at least twenty quarters since 1962, and show that thi... 展开
作者 | JAMES N. MYERS LINDA A. MYERS DOUGLAS J. SKINNER |
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作者单位 | |
期刊名称 | 《Journal of accounting, auditing & finance》 |
页码/总页数 | p.249-284 / 36 |
语种/中图分类号 | 英语 / F8 |
关键词 | earnings momentum earnings management accruals management incentives |
馆藏号 | F-175 |