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 earnings manipulators were either companies subject to
the sample consisted ของเจอร์รีมานี่เจอ manipulated ร์ ( all compustat มานี่ matched by two ดาษ sic numbers for which data สำหรับ available for the 1982-92 period . รายได้ 2 ) เป็นบริษัทภายใต้