Results 291 to 300 of about 462,487 (346)

The Spillover Effect of Peer CEO Turnover on Real Earnings Management

Accounting Review, 2023
A growing literature provides evidence that peer considerations play a central role in shaping a firm’s behavior. This paper documents that the frequency of forced CEO turnovers by product market peer firms is negatively associated with a firm’s real ...
Koeun Park
semanticscholar   +1 more source

Employee education level and real earnings management: evidence from China

Asia-Pacific Journal of Accounting & Economics, 2023
Employees play an important role in earnings management. Using a sample of Chinese listed firms, we find that the higher education level of employees exhibits less real earnings management.
Zhizhu Yuan, Z. Wang, Bai Liu
semanticscholar   +1 more source

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
openaire   +1 more source

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
openaire   +3 more sources

The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size

Sustainability
This study examines the impact of ESG on Εarnings Quality (EQ) and Real Earnings Management (REM). Additionally, it investigates the potential role of firm size (FS) in this relationship.
Stylianos Efstratios Vatis, George Drogalas, Antonios Persakis, Evangelos Chytis   +3 more
semanticscholar   +1 more source

The effectiveness of audit committees and audit quality in mitigating real earnings management: Evidence from manufacturing companies

Journal of Governance and Regulation
The purpose of this study is to explain, on the one hand, the effect of audit committee effectiveness measured using a composite index that captures the committee’s size, expertise, independence, and diligence on real earnings management.
F. Nurjanah, Bandi Bandi, Payamta Payamta, J. Winarna   +3 more
semanticscholar   +1 more source

Real Earnings Management and ESG Performance in China: The Mediating Role of Corporate Innovations

International Journal of Finance & Economics
This study addresses whether the positive consequences of corporate innovation can mitigate the negative repercussions of earning management practices on corporate sustainability.
Aya Abdelbaky, Tingli Liu, Mingyan Xu, Muhammad Farrukh Shahzad, Ahmed Hassanein   +4 more
semanticscholar   +1 more source

The dark side of CEO social capital: Evidence from real earnings management and future operating performance

, 2021
We examine the role of CEO social capital as an important driver of the widespread practice of real earnings management (REM). Using the number of social connections to outside executives and directors to measure CEO social capital, we first find that ...
P. Griffin, Hyun A Hong, Yun Liu, J. Ryou   +3 more
semanticscholar   +1 more source

The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective

Journal of Accounting in Emerging Economies, 2022
PurposeThis study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM) in a comprehensive sample of firms from emerging ...
D. Viana, I. Lourenço, E. Paulo
semanticscholar   +1 more source

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
openaire   +1 more source