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