Accrual-based earnings management

Results 271 to 280 of about 33,239 (299)

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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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The differential effect of accrual-based and real earnings management on audit fees: international evidence

Accounting and Business Research, 2022
Ahrum Choi
exaly

Stock Liquidity and Accruals-based Earnings Management: The Three Views

SSRN Electronic Journal, 2022
Jing Fang, Zhuo (June) Cheng
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ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT

2020
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Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia

Cogent Business and Management, 2020
Shaker Dahan Al-Duais
exaly

Accrual earnings management in response to an oil price shock

Journal of Commodity Markets, 2021
Frode Kjærland
exaly