Why Are Earnings Kinky? An Examination of the Earnings Management Explanation

PATRICIA M. DECHOW* dechow@umich.edu
University of Michigan Business School, 701 Tappan Street, Ann Arbor, MI 48109-1234
SCOTT A. RICHARDSON
The Wharton School, University of Pennsylvania
IREM TUNA
The Wharton School, University of Pennsylvania






Review of Accounting Studies, 8, 355–384, 2003
# 2003 Kluwer Academic Publishers. Manufactured in The Netherlands











http://141.213.232.243/bitstream/2027.42/47741/1/11142_2004_Article_5127187.pdf