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Real earnings management and accrual-based earnings management as substitutes : the extent to which the relative costs of real earnings management and accrual- based earnings management affect the trade-off

, 2012
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Real and accrual earnings management and IPO failure risk

SSRN Electronic Journal, 2015
This 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, I. Clacher, K. Keasey
semanticscholar   +4 more sources

Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS

International Review of Financial Analysis, 2018
This study examines the impact of legal origin differences on accrual and real earnings management behaviors for 14 international financial reporting standards (IFRS) countries. Specifically, a cross-country analysis determines the effects of enforcement
I. Oz, Tezer Yelkenci
semanticscholar   +3 more sources

Real Earnings Management and Accrual-based Earnings Management in Family Firms

European Accounting Review, 2014
We 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, Nina Günther, Christoph Kaserer, SICILIANO, GIANFRANCO   +3 more
openaire   +4 more sources

Top Management Team Characteristics and Accrual-Based Earnings Management

The International Journal of Accounting, 2018
This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010.
Yu-Ting Hsieh, Tsung-Kang Chen, Yijie Tseng, Ruey-Ching Lin   +3 more
semanticscholar   +2 more sources

Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

Accounting Review, 2012
Amy Y. Zang
semanticscholar   +3 more sources

Does Stock Liquidity Affect Accrual‐based Earnings Management?

Journal of Business Finance & Accounting, 2017
AbstractThis study investigates the effects of stock liquidity on earnings management. While prior research finds that liquidity has mixed effects on corporate governance, our baseline regression results show that an increase in stock liquidity is associated with an increase in discretionary accruals and revenues.
Kelly Huang, Brent Lao, Gregory P. McPhee   +2 more
semanticscholar   +2 more sources

The effect of corruption on the level of real and accrual earnings management in cases of target firms

EuroMed Journal of Business, 2022
PurposeThis paper attempts to investigate the effect of corruption on the real and accrual earnings management of target firms in the process of mergers and acquisitions.Design/methodology/approachThe sample includes target firms from the European area ...
A. Christopoulos, Ioannis G. Dokas, Christos Leontidis, Eleftherios Spyromitros   +3 more
semanticscholar   +1 more source

ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT

, 2020
L. Flach
semanticscholar   +2 more sources

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

Accounting and Business Research, 2017
Elisabetta Ipino, A. Parbonetti
semanticscholar   +3 more sources