Results 281 to 290 of about 462,487 (346)
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Earnings management through real activities manipulation
Journal of Accounting and Economics, 2003I 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.
S. Roychowdhury
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CFO Age and Real Earnings Management
, 2021 This 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 ...
Zihao Zhou (2411389)
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Real Earnings Management in Sales
SSRN Electronic Journal, 2016We surveyed 1,638 sales executives, across 40 countries, regarding their companies’ likelihoods to ask sales to perform real-earnings-management (REM) actions when earnings pressure exists. Using this information, which we refer to as companies’ REM propensities, we study how company characteristics and environmental conditions relate to the responses ...
Craig J. Chapman +3 more
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EuroMed Journal of Business, 2023
PurposeThe current research inspects the moderation role of ownership concentration on chief executive officer (CEO) characteristics and real earnings management (REM) relationship in Jordan.Design/methodology/approachDriscoll–Kraay regressions were run ...
M. Alhmood +3 more
semanticscholar +1 more source
PurposeThe current research inspects the moderation role of ownership concentration on chief executive officer (CEO) characteristics and real earnings management (REM) relationship in Jordan.Design/methodology/approachDriscoll–Kraay regressions were run ...
M. Alhmood +3 more
semanticscholar +1 more source
Boundaries of the firm and real earnings management
Journal of International Accounting, Auditing and Taxation, 2023Vijaya Bhaskar Marisetty, Sairam Moturi
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Journal of Financial Reporting & Accounting, 2023
Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017).
Udisifan Michael Tanko
semanticscholar +1 more source
Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017).
Udisifan Michael Tanko
semanticscholar +1 more source
Journal of Financial Reporting & Accounting, 2023
Purpose This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19 pandemic.
Hania Waleed Tawfik El-Feel +3 more
semanticscholar +1 more source
Purpose This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19 pandemic.
Hania Waleed Tawfik El-Feel +3 more
semanticscholar +1 more source
Auditor industry specialization and real earnings management
Review of Quantitative Finance and Accounting, 2022 Empirical research examining auditors and real earnings management is limited and inconsistent. In this study, I focus on firms with the same auditor and view the change in audit quality as exogenous when the auditor gains other clients and becomes an ...
A. Hsu, Chih‐Hsien Liao
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CFO Characteristics and Real Earnings Management
The European Accounting Review, 2023We 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 ...
D. Campa +2 more
semanticscholar +1 more source
Real earnings management in bankrupt firms
Journal of Corporate Accounting & Finance, 2021AbstractWe 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 +3 more
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