Detecting Discontinuities in the Distribution of Earnings Around Zero as an Indication of Earnings Management
This manuscript aims to investigate whether Greek public hospitals engage in earnings management practices in order to avoid great deficits or surpluses. For this purpose, the bootstrap kernel density estimation was used in order to detect discontinuities at the distribution of earnings around zero....
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| Principais autores: | , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
MDPI AG
2025-03-01
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| Serier: | Proceedings |
| Fag: | |
| Online adgang: | https://www.mdpi.com/2504-3900/111/1/12 |
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