The sample consisted of 74 companies that manip-ulated earnings and all Compustat companies matched by two-digit SIC numbers for which data were available for the 1982–92 period. The 74 earn-ings manipulators were either companies subject to
The sample consisted of 74 companies that manip-ulated earnings and all Compustat companies matched by two-digit SIC numbers for which data were available for the 1982–92 period. The 74 earn-ings manipulators were either companies subject to