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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Bibliographic Details

Published in:	Proceedings
Main Authors:	Ioanna Malkogianni, Dimitrios Kourtidis
Format:	Article
Language:	English
Published:	MDPI AG 2025-03-01
Subjects:	earnings management Greek public hospitals bootstrap kernel density estimation net earnings
Online Access:	https://www.mdpi.com/2504-3900/111/1/12