Results 171 to 180 of about 33,019 (201)

Influence of corporate life cycle on accrual-based earnings management

International Scientific Conference on Accounting ISCA 2023, 2023
This study investigates the opportunistic behavior of managers in reporting the company earnings within the different stages of the corporate life cycle, classified according to the characteristics of their cash flows. On a sample of 73 companies listed on the main segment of the Bucharest Stock Exchange during 2007-2021 and 996 annual observations ...
Maria Carmen Huian, Marilena Mironiuc
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Real Earnings Management and Accrual-based Earnings Management

Advances in Economics, Management and Political Sciences
Against the backdrop of the rapid development of the capital market and increasingly fierce corporate competition, earnings engagement, working as an important means for enterprises to adjust financial information, has attracted much attention regarding its rationality and potential risks.Enterprises influence financial statements through earnings ...
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Real and accrual-based earnings management and its legal consequences

Accounting Research Journal, 2011
Purpose Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes-Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is no evidence on whether the
Salma Ibrahim, Li Xu, Genese Rogers
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Geography, business strategy and accruals-based earnings management

2017
Clusters are characterized as geographical concentrations of firms in a similar industry with the benefits of sharing resources and creating better opportunities for innovation. This study examines the effect of geographical cluster’s characteristics – cluster size and cluster knowledge, on the earnings management behavior of firms. Cluster size refers
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Does Stock Market Liquidity Affect Real and Accrual-Based Earnings Management?

SSRN Electronic Journal, 2016
We study the relationship between stock market liquidity and earnings management. Using a sample of U.S. public firms over the time period from 1993 to 2012, we find that firms with more liquid stocks have lower level of both real and accrual-based earnings management. The result is robust to the use of various measures of liquidity.
Dan Li, Ying Xia
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Does Research and Development Activity Increase Accrual-Based Earnings Management?

Journal of Accounting, Auditing & Finance, 2014
Prior literature suggests that research and development (R&D) activity is associated with volatile earnings and that, in general, managers perceive earnings volatility as unfavorable and seek to avoid it. Accordingly, I hypothesize and find that the extent to which firms engage in R&D (R&D intensity) is positively associated with the ...
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The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria

Global Business Administration Review, 2013
null 정도진, null 진언백
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Stock Liquidity and Accruals-based Earnings Management: The Three Views

SSRN Electronic Journal, 2022
Jing Fang, Zhuo (June) Cheng
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The differential effect of accrual-based and real earnings management on audit fees: international evidence

Accounting and Business Research, 2022
Ahrum Choi, Sunyoung Park
exaly  

ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT

2020
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