Normality histograms and statistical test

The objective of this article is to determine if companies located in Cameroon manipulate their earnings to avoid publishing low losses. Based on a sample of 1,525 companies observed over a three-year period and using statistical tools such as normality histograms and statistical tests, we arrive at the results below. First, we note that there is indeed a discontinuity in the distribution of corporate earnings at the threshold of zero.

19p tociitocii 24-04-2020 8 0   Download