Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”

Maureen F. McNichols ()
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Maureen F. McNichols: Stanford University

Review of Accounting Studies, 2003, vol. 8, issue 2, No 15, 385-391

Abstract: Abstract The Dechow et al. paper (2003, this issue) on the distribution of earnings raises an important question: why are earnings kinky? They conduct a number of tests of the earnings management explanation and do not find supportive evidence. They also provide evidence that a number of factors influence the magnitude of the discontinuity in earnings, suggesting that it is a poor proxy for the extent of earnings management. This discussion addresses the contribution of their study, the power of their tests and the implications for future research.

Keywords: Supportive Evidence; Earning Management; Management Explanation; Poor Proxy; Earning Management Explanation (search for similar items in EconPapers)
Date: 2003
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DOI: 10.1023/A:1024486000789

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