The Use of Special Items to Manage Earnings and Perceptions

摘要: The authors determine that special items are used by managers to influence the trend in reported earnings and investor analyst perceptions about transitory nature of items. Kinney Trezevant focus their analysis on income-decreasing They find more likely be presented as line income statements emphasize income-increasing found footnotes financial mask nature. Finally, fourth-quarter than other three quarters. These findings all have implications for analysts.