Results 221 to 230 of about 15,820 (264)

Real Earnings Management During Economic Downturns

SSRN Electronic Journal, 2023
ABSTRACT This study examines the impact of economic downturns on real earnings management activities in an international setting. Using a sample of 27 countries between 1988 and 2016, I find that the extent of real earnings management increases and that the substitution relation between real earnings management and accrual-based earnings
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Boards, takeover protection, and real earnings management

Review of Quantitative Finance and Accounting, 2009
We investigate the effect of board governance and takeover protection on real earnings management. Four types of real earnings management are considered: sales manipulation, overproduction, the abnormal reduction of research and development (R&D) expenses, and the abnormal reduction of other discretionary expenditures. Using panel data from U.S. public
Wenxia Ge, Jeong-Bon Kim
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Cross‐Firm Real Earnings Management

Journal of Accounting Research, 2017
ABSTRACTOur analysis is rooted in the notion that stockholders can learn about the fundamental value of any firm from observing the earnings reports of its rivals. We argue that such intraindustry information transfers, which have been broadly documented in the empirical literature, may motivate managers to alter stockholders’ beliefs about the value ...
ETI EINHORN, NISAN LANGBERG, TSAHI VERSANO   +2 more
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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.
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Essays on Real Earnings Management

2009
Kim, Jeong-Bon (Internal/Cosupervisor2)
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Earnings management through real activities manipulation

Journal of Accounting and Economics, 2003
I find evidence consistent with managers manipulating real activities to avoid reporting annual losses: price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins among firms reporting small annual profits.
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Real Earnings Management and Cost of Debt

SSRN Electronic Journal, 2009
We examine the association between real earnings management (REM) and the cost of new corporate bond issues. Three types of REM are considered: sales manipulation, overproduction and abnormal reduction of discretionary expenditures. Using the sample from 1993 to 2004, we find that cost of debt is negatively related to the proxies for sales manipulation,
Wenxia Ge, Jeong-Bon Kim
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Evidence for the existence of downward real earnings management [PDF]

, 2015
​Prior studies of real-activity earnings management (REM) focus on earnings-inflating abnormal activities. We seek to establish the existence of downward REM by investigating several corporate events in which managers have incentives to temporarily deflate market valuations.
Francis, Bill, Hasan, Iftekhar, Li, Lingxiang   +2 more
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Rent-seeking, marketization and real earnings management

2019 4th IEEE International Conference on Cybernetics (Cybconf), 2019
The rent-seeking behavior of enterprises in economic society undermines the fairness and equity of the market order, and has a negative impact on the stable economic development. The study found that top management team has the motivation to manipulate earnings because of rent-seeking under the background of the improving marketization, which reduces ...
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The influence of culture on real earnings management

International Journal of Emerging Markets, 2017
PurposeThe purpose of this paper is to extend prior literature regarding the interrelationships between national culture and accounting practices.Design/methodology/approachUsing Hofstede’s (1980) cultural indices, the authors employ hierarchical linear modeling to examine the impact of economic growth (emerging markets), country, and culture on real ...
Angel Arturo Pacheco Paredes, Clark Wheatley   +1 more
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