Results 261 to 270 of about 387,255 (306)

Real earnings management around CEO turnovers

Accounting & Finance, 2015
AbstractFollowing CEO turnovers, US firms adjust real business activities to manage earnings downwards (REM bath). This effect is most pronounced in firms with low levels of institutional ownership. REM baths early in CEOs’ tenure can be confounded with legitimate adjustments to business activities.
Paul Geertsema, David H. Lont, Helen Lu
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Real earnings management in bankrupt firms

Journal of Corporate Accounting & Finance, 2021
AbstractWe investigate: (1) whether managers in bankrupt firms manipulate earnings through real earnings management (REM); (2) the incentives and tradeoff strategies to engage in REM; (3) how REM influences the subsequent firm performance and bankruptcy probability.
Chunhao Xu, Hongxian Zhang, Jun Hao, Liang Guo   +3 more
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CFO Characteristics and Real Earnings Management

European Accounting Review, 2023
We examine whether the characteristics of chief financial officers (CFOs) are associated with real earnings management (REM). Using hand-collected data on CFOs’ characteristics, we find that female CFOs and highly visible CFOs are associated with lower levels of REM, while CFOs with an MBA or with an accounting background are associated with higher ...
Domenico Campa, Gianluca Ginesti, Alessandra Allini   +2 more
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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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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
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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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Methodological issues in real earnings management

J. for International Business and Entrepreneurship Development, 2023
Peer ...
Yazdifar, H., Makarem, N., Hesarzadeh, R., Whittington, M.   +3 more
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Carbon Risk and Real Earnings Management

SSRN Electronic Journal, 2021
A growing body of literature finds that firm-level carbon emissions are associated with a number of adverse outcomes such as higher firm risk, lower firm value, higher option premiums to cover downside tail risk, and declines in future profitability.
Abu S. Amin, Ashrafee T Hossain, Tharindra Ranasinghe, Mingyue Zhang   +3 more
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Real Versus Accrual-based Earnings Management

Paradigm: A Management Research Journal, 2017
This 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 ...
Ramesh Chandra Das, Chandra Sekhar Mishra, Prabina Rajib   +2 more
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Real earnings management or “just business”

Journal of Financial Economic Policy, 2017
Purpose The purpose of this study is to refine what is characterized as real earnings management. Research on real earnings management (REM) has expressed concerns that firms deviating from normal business practices may endure a negative impact on future performance.
Angel Arturo Pacheco Paredes, Clark Wheatley   +1 more
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