Results 311 to 320 of about 385,078 (352)
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Methodological issues in real earnings management
J. for International Business and Entrepreneurship Development, 2023Peer ...
Yazdifar, H. +3 more
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Carbon Risk and Real Earnings Management
SSRN Electronic Journal, 2021A 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 +3 more
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Real Versus Accrual-based Earnings Management
Paradigm: A Management Research Journal, 2017This 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 +2 more
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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 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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Real Earnings Management and Future Performance
Global Business Review, 2015Managers manipulate firm’s earnings through real activities to show good performance in the current period. This article determines whether there is any impact of these earnings manipulation in future financial performance or not. A panel data analysis technique generalized least square (GLS) method was used for analysis. The sample includes 119 firms
Naila Tabassum +2 more
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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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