How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions
Sign Up to like & getrecommendations! Published in 2018 at "Annals of Finance"
DOI: 10.1007/s10436-017-0313-0
Abstract: Targets provide incentives for earnings management, and a longstanding question is whether earnings management is undertaken opportunistically or to communicate private information about future firm value. To discriminate between these motivations, I follow analytical research… read more here.
Keywords: import tariff; management; real earnings; increase competition ... See more keywords
Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00827-2
Abstract: In order to address the concern about whether the Public Company Accounting Oversight Board’s recent requirement to disclose an EP’s name in the United States (US) may cause unwanted consequences such as an increase in… read more here.
Keywords: based earnings; management; earnings management; engagement partner ... See more keywords
Managerial ability and real earnings management
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DOI: 10.1016/j.adiac.2017.08.003
Abstract: Prior studies investigate the determinants and consequences of real earnings management (REM) as a function of firm-specific characteristics. In this study, we examine how managerial ability relates to the use of REM and future firm… read more here.
Keywords: firm; management; managerial ability; real earnings ... See more keywords
Is there a trade-off between accrual-based and real earnings management? Evidence from equity compensation and market pricing
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DOI: 10.1016/j.frl.2018.04.021
Abstract: Recent studies indicate a trade-off relation between accrual-based and real earnings management strategies. This paper studies the relation by examining the impact of the equity compensation of chief executive officers (CEOs) on earnings management and… read more here.
Keywords: management; based real; earnings management; equity compensation ... See more keywords
The real earnings management of cross-listing firms
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DOI: 10.1016/j.gfj.2019.04.001
Abstract: Abstract We examine the existence of real and accrual-based earnings management before and after cross-listings on the U.S. market. The results indicate that firms actively manage their earnings around cross-listing events, using both accrual and… read more here.
Keywords: management; earnings management; listing; management cross ... See more keywords
Blockholders and Real Earnings Management-An emerging market context
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DOI: 10.1016/j.intfin.2021.101434
Abstract: Abstract We investigate the unexplored role of large controlling shareholders (blockholders) in constraining real earnings management (REM). We examine the mechanisms through which blockholders engage with the managers to manipulate corporate earnings. We also investigate… read more here.
Keywords: blockholders real; management emerging; real earnings; emerging market ... See more keywords
Government affiliation, real earnings management, and firm performance: The case of privately held firms
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DOI: 10.1016/j.jbusres.2017.10.011
Abstract: Using a moderated mediation model, we investigate the effects of government affiliation on the performance and real earnings management of privately held firms in China between 1998 and 2012. We find that politically affiliated firms… read more here.
Keywords: affiliation; real earnings; performance; privately held ... See more keywords
The effect of shareholder activism on earnings management: Evidence from shareholder proposals
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DOI: 10.1016/j.jcorpfin.2021.102014
Abstract: Abstract We find that in general, both accrual-based and real earnings management decrease after the passage of shareholder-sponsored governance proposals. However, when accounting for the type of proposal, we observe significant heterogeneity in the effects… read more here.
Keywords: accrual based; management; effect shareholder; real earnings ... See more keywords