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Real earnings management and cost of capital
Journal of Accounting and Public Policy, 2013Abstract This study investigates whether a firm’s cost of equity capital is influenced by the extent of a firm’s real activities management. Using a large sample of U.S. firms, we find that our proxy for the cost of capital is positively associated with the extent of earnings management through the real activities manipulation after controlling for ...
Jeong-Bon Kim, Byungcherl Charlie Sohn
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Workplace Safety and Real Earnings Management
Journal of Corporate Accounting & FinanceABSTRACT Using work‐related injury data from the Occupational Safety and Health Administration (OSHA), we document that firms with higher workers’ injuries and illnesses tend to manage earnings through real activities manipulation. Rather than the relative cost from switching one method to another, short‐term performance pressure by ...
Hamid Sakaki, Lisa Frank
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CFO Age and Real Earnings Management
2021This study examines the relationship between chief financial officer (CFO) age and real earnings management. Real earnings management is proxied by abnormal operating cash flows, abnormal production costs and abnormal discretionary expenses. Based on the extant literature, I develop two competing hypotheses in relation to CFO age and real earnings ...
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Real Earnings Management in the Financial Industry
SSRN Electronic Journal, 2016This study investigates earnings management in the context of syndicated loan originations, under which lead arrangers can recognize a disproportionate fraction of front-end fees in the quarter of issuance. I find evidence that lenders initiate additional loans in the last month of fiscal quarters when their reported EPS just meets or beats benchmarks.
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Real Earnings Management and the Persistence of Earnings and Cash Flows
Korean Journal of Accounting Research, 2016Kwang－Hwa Jeong, Seong－Ho Bae
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The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria
Global Business Administration Review, 2013null 정도진, null 진언백
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Impact of real earnings management on earnings persistence – evidence from India
International Journal of Emerging Markets, 2023Srikanth Potharla
exaly
CEO Age and Real Earnings Management [PDF]
, 2014 The purpose of this study is to verify the impact of CEO Age on real earnings management. Our empirical study is based on a sample of 7481 American firms from 2000 to 2009. Firstly we document a positive and significant relation between CEO Age and real earnings management and as a supplement analysis we find that this relation is not monotonic, it ...
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