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Real Versus Accrual-based Earnings Management
Paradigm, 2017This article examines the relationship between accrual-based earnings management (AM) and real earnings management (RM) in the Indian context by considering 673 listed non-financial companies for the period 2009–2013. The article quantifies AM and RM and tests whether Indian companies choose substitute relationship over complementary relationship ...
Chandra Sekhar Mishra, Prabina Rajib
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Earnings management and accrual anomaly across market states and business cycles
Advances in Accounting, 2012 This paper examines if the conditioning on market states is important to earnings management behaviors and profitability of accrual hedge strategy. This paper discusses four findings.
Samuel Y M Ze-To
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CEO Origin and Accrual-Based Earnings Management
Accounting Horizons, 2014SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
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How Are Earnings Managed? An Examination of Specific Accruals*
Contemporary Accounting Research, 2003AbstractThere is relatively little evidence on the specific accruals used to manage earnings. This paper examines this issue by considering the use of specific accruals in three earnings‐management contexts: equity offerings, management buyouts, and firms avoiding earnings decreases. We argue that the costs of managing earnings through different income
Carol A. Marquardt, Christine I. Wiedman
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Real Earnings Management and Accrual-based Earnings Management in Family Firms
European Accounting Review, 2014We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner +3 more
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Detecting earnings management based on the quality of total accruals
International Journal of Services and Standards, 2009This study introduces a new approach to assess accounting aggressiveness by evaluating a firm's total accrual quality. This measure is more comprehensive than the current accruals-based approach provided by Dechow and Dichev (2002) as it examines the long lags between accruals and cash flow realisations.
Xiaoying Chen, Ping Lin, Kai S. Koong
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The Association Between Management Earnings Forecast Errors and Accruals
SSRN Electronic Journal, 2008ABSTRACT: We investigate the association between errors in management forecasts of subsequent year earnings and current year accruals. In an uncertain operating environment, managers' assessments of their firms' business prospects are imperfect. Since managers' imperfect business assessments influence both accruals generation and earnings projection ...
Guojin Gong, Laura Yue Li, Hong Xie
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Discretionary Accruals, Earnings Management, and Earnings Benchmarks
SSRN Electronic Journal, 2005This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of ...
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Real and Accrual Earnings Management and IPO Failure Risk
SSRN Electronic Journal, 2013This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real activities-based manipulation on the probability of IPO ...
Mohammad Alhadab +2 more
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Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
The Accounting Review, 2006We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as “pseudo” targets.
Benjamin C. Ayers +2 more
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