Results 311 to 320 of about 462,487 (346)
Some of the next articles are maybe not open access.
Real Earnings Management in the Financial Industry
SSRN Electronic Journal, 2016This study investigates earnings management in the context of syndicated loan originations, under which lead arrangers can recognize a disproportionate fraction of front-end fees in the quarter of issuance. I find evidence that lenders initiate additional loans in the last month of fiscal quarters when their reported EPS just meets or beats benchmarks.
openaire +1 more source
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
openaire +1 more source
The effect of co-opted directors on real earnings management
Review of Quantitative Finance and Accounting, 2023Robin Chen +3 more
semanticscholar +1 more source
The Detection of Real Earnings Management by Accrual-based Earnings Management Criteria
Global Business Administration Review, 2013null 정도진, null 진언백
openaire +1 more source
Real Earnings Management and the Persistence of Earnings and Cash Flows
Korean Journal of Accounting Research, 2016Kwang－Hwa Jeong, Seong－Ho Bae
openaire +1 more source
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 ...
openaire