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Improving the measures of real earnings management

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Cited by:

  1. Karampinis, Nikolaos & Vlismas, Orestes & Ballas, Apostolos, 2024. "Business strategy, earnings properties, and earnings quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 56(C).
  2. Almand, Andrew & Cantrell, Brett & Dickinson, Victoria, 2023. "Accruals and firm life cycle: Improving regulatory earnings management detection," Advances in accounting, Elsevier, vol. 60(C).
  3. Hu, Fang & Kusnadi, Yuanto & Wang, Jiwei & Wang, Yujie, 2022. "Insider trading restrictions and real activities earnings management: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
  4. Pallab Kumar Biswas & Dinithi Ranasinghe & Eric K. M. Tan, 2023. "Impact of product market competition on real activity manipulation: Moderating role of managerial ability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 247-275, March.
  5. Karan Gandhi, 2020. "Real earnings management practices for meeting earnings benchmarks: Indian evidence," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 47(3), pages 265-291, September.
  6. Nguyet T. M. Nguyen & Abdullah Iqbal & Radha K. Shiwakoti, 2022. "The context of earnings management and its ability to predict future stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 123-169, July.
  7. Gao, Lei & Han, Jianlei & Kim, Jeong-Bon & Pan, Zheyao, 2024. "Overlapping institutional ownership along the supply chain and earnings management of supplier firms," Journal of Corporate Finance, Elsevier, vol. 84(C).
  8. Danning Yu, 2023. "Media Coverage, Real Earnings Management, and Long-Run Market Performance: Evidence from Chinese IPOs," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 30(4), pages 729-760, December.
  9. Marisetty, Vijaya Bhaskar & Moturi, Sairam, 2023. "Boundaries of the firm and real earnings management," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  10. James Jianxin Gong & S. Mark Young & Aner Zhou, 2023. "Real earnings management and the strategic release of new products: evidence from the motion picture industry," Review of Accounting Studies, Springer, vol. 28(3), pages 1209-1249, September.
  11. Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023. "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, vol. 80(C).
  12. Raghunandan, Aneesh, 2021. "Financial misconduct and employee mistreatment: evidence from wage theft," LSE Research Online Documents on Economics 109863, London School of Economics and Political Science, LSE Library.
  13. Fernando Comiran & Subprasiri Siriviriyakul, 2023. "Detecting overproduction: Evidence from inventory write‐down," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3351-3386, September.
  14. Santhosh Ramalingegowda & Steven Utke & Yong Yu, 2021. "Common Institutional Ownership and Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 208-241, March.
  15. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
  16. Karan Gandhi, 2024. "Real earnings management’s effects on performance in firms reaching the loss avoidance threshold: indian evidence after controlling for variations in firm’s competitive strategy," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(3), pages 369-395, September.
  17. Godsell, David & Huang, Kelly & Lao, Brent, 2023. "Managers’ rank & file employee coordination costs and real activities manipulation," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  18. Chen, Mengtao, 2024. "ESG performance and firm misconduct: Evidence from R&D manipulation," Economics Letters, Elsevier, vol. 237(C).
  19. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  20. Muhammad Ahmad, Ahmad & Sunday, Inyada, 2023. "Assessing Audit Committee Effectiveness on Real Earnings Management of Listed Non-Financial Firms in Nigeria," Multidisciplinary Journal of Social Sciences, Association of Forensic Accounting Researchers (AFAR), vol. 3(1), pages 181-196, June.
  21. Chen, Ching-Lung & Weng, Pei-Yu & Fan, Hung-Shu, 2023. "Exploring the role of excess control rights on real earnings management in family-controlled firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  22. Naser Abdelkarim & Khaled Zuriqi, 2020. "Corporate Governance and Earnings Management: Evidence from Listed Firms at Palestine Exchange," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(2), pages 200-217, February.
  23. Daniel Cohen & Shailendra Pandit & Charles E. Wasley & Tzachi Zach, 2020. "Measuring Real Activity Management†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1172-1198, June.
  24. Aneesh Raghunandan, 2021. "Financial misconduct and employee mistreatment: Evidence from wage theft," Review of Accounting Studies, Springer, vol. 26(3), pages 867-905, September.
  25. Jivas Chakravarthy & Katie E. McDermott & Roger M. White, 2021. "Are Regulators Effective at Unraveling Accounting Manipulation? Evidence from Public Utility Commissions," Management Science, INFORMS, vol. 67(7), pages 4532-4555, July.
  26. Katherine Gunny & Troy Pollard, 2023. "The role of earnings management via real activities and accrual management in PIPEs," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 481-500, August.
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