The Accounting Review 63, No. 2, 321-327.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: ABSTRACT: This Note reports that the frequency of occurrence of certain second digits (especially zero) contained in earnings numbers of New Zealand firms departs significantly from expectations. Specifically, there is a much higher than expected frequency of zeros and a less than expected frequency of nines as the second-from-the-left most digit in reported earnings. This abnormality may provide evidence of goal oriented or goal achieving behavior
Not available at this time.
Reference Type: Journal Article
Subject Area(s): Accounting