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Real Earnings Management and Accrual-based Earnings Management
Advances in Economics, Management and Political SciencesAgainst 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.Enterprises influence financial statements through earnings ...
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CFO Age and Real Earnings Management
2022This 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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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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Can Governance Mitigate Real Earnings Management?
SSRN Electronic Journal, 2011This study investigates whether corporate governance can mitigate real earnings management. In recent years, firms have been switching from accrual based to real earnings management and the incidence of real earnings management is also increasing. The role of corporate governance to reduce accrual based earnings management is well documented in the ...
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An overview of real‐world data sources for oncology and considerations for research
Ca-A Cancer Journal for Clinicians, 2022Lynne Penberthy +2 more
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Real earnings management: A review of the international literature
Accounting and Finance, 2022Ahsan Habib +2 more
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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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Labor unions and real earnings management
Journal of Corporate Finance, 2022Kiyoung Chang +3 more
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