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EuroMed Journal of Business, 2022
PurposeThe goal of this article was to look into the direct and indirect links between corporate social responsibility (CSR) activities and the cost of equity, using real earnings management (REM) as a mediator.Design/methodology/approachTo test the ...
Yamina Chouaibi, Ghazi Zouari
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PurposeThe goal of this article was to look into the direct and indirect links between corporate social responsibility (CSR) activities and the cost of equity, using real earnings management (REM) as a mediator.Design/methodology/approachTo test the ...
Yamina Chouaibi, Ghazi Zouari
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Cross‐Firm Real Earnings Management
Journal of Accounting Research, 2017ABSTRACTOur analysis is rooted in the notion that stockholders can learn about the fundamental value of any firm from observing the earnings reports of its rivals. We argue that such intraindustry information transfers, which have been broadly documented in the empirical literature, may motivate managers to alter stockholders’ beliefs about the value ...
ETI EINHORN +2 more
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Does corporate digitalisation moderate real earnings management?
Accounting & FinanceWe investigate the association between corporate digitalisation and firms' real earnings management (REM). Using an archival data set of 11,806 firm‐year observations from the Shanghai and Shenzhen stock exchanges between 2011 and 2020, our results show ...
Zhukun Lou +3 more
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Real Earnings Management and Cost of Debt
SSRN Electronic Journal, 2009We examine the association between real earnings management (REM) and the cost of new corporate bond issues. Three types of REM are considered: sales manipulation, overproduction and abnormal reduction of discretionary expenditures. Using the sample from 1993 to 2004, we find that cost of debt is negatively related to the proxies for sales manipulation,
Wenxia Ge, Jeong-Bon Kim
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The influence of culture on real earnings management
International Journal of Emerging Markets, 2017PurposeThe purpose of this paper is to extend prior literature regarding the interrelationships between national culture and accounting practices.Design/methodology/approachUsing Hofstede’s (1980) cultural indices, the authors employ hierarchical linear modeling to examine the impact of economic growth (emerging markets), country, and culture on real ...
Angel Arturo Pacheco Paredes +1 more
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Evidence for the existence of downward real earnings management [PDF]
, 2015 Prior studies of real-activity earnings management (REM) focus on earnings-inflating abnormal activities. We seek to establish the existence of downward REM by investigating several corporate events in which managers have incentives to temporarily deflate market valuations.
Francis, Bill +2 more
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Rent-seeking, marketization and real earnings management
2019 4th IEEE International Conference on Cybernetics (Cybconf), 2019The rent-seeking behavior of enterprises in economic society undermines the fairness and equity of the market order, and has a negative impact on the stable economic development. The study found that top management team has the motivation to manipulate earnings because of rent-seeking under the background of the improving marketization, which reduces ...
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Real earnings management or “just business”
Journal of Financial Economic Policy, 2017Purpose 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 +1 more
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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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