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Real earnings management: A review of the international literature

Citations

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Cited by:

  1. Jun Du & Xinhui Dai & Bo Yan, 2025. "Typhoon strikes, political costs and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 2065-2105, June.
  2. Veganzones, David & Séverin, Eric, 2025. "Earnings management visualization and prediction using machine learning methods," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  3. E L Mir & El Gnaoui, 2023. "Earnings management and market trust: what's the association? [L'earnings management et la confiance au marché : quelle association?]," Post-Print hal-04228281, HAL.
  4. Renzi, Antonio & Taragoni, Pietro & Vagnani, Gianluca, 2024. "Corporate net income smoothing: A variance decomposition approach," Finance Research Letters, Elsevier, vol. 69(PA).
  5. Michał Kałdoński & Tomasz Jewartowski, 2024. "Governance through exit: Pension fund reform impact on real earnings management of portfolio companies," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1349-1389, November.
  6. Kim, Heeju & Yoo, Hyunjeong, 2025. "A signaling game between retail investors and firms: ESG washing as a strategic response," Finance Research Letters, Elsevier, vol. 83(C).
  7. Ahmad A. Toumeh & Maha D. Ayoush, 2024. "Does Ethical Leadership Constraint Earnings Management Practices? A Systematic Literature Review and Content Analysis," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 130-143.
  8. Sun, Zeyu & Kong, Ningning & Wu, Lei & Bao, Yu, 2024. "Does contingent payment in M&As induce acquirers’ earnings management? Evidence from performance commitment," Research in International Business and Finance, Elsevier, vol. 69(C).
  9. 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.
  10. Zhang, Jing & Feng, Yuan & Xia, Zhongwei, 2025. "Online external attention vicariously monitors real earnings management along interlocking directors," International Review of Economics & Finance, Elsevier, vol. 98(C).
  11. Shan Lu & Peng Wu & Lei Gao & Richard Gifford, 2023. "Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises," Mathematics, MDPI, vol. 11(4), pages 1-26, February.
  12. Li, Ge & Cheng, Yuxiang, 2024. "Impact of environmental, social, and governance rating disagreement on real earnings management in Chinese listed companies," Global Finance Journal, Elsevier, vol. 62(C).
  13. Ioannis Dokas, 2023. "Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries," JRFM, MDPI, vol. 16(10), pages 1-23, October.
  14. Diao, Mengxin, 2025. "Cat-and-mouse game: China’s new delisting regulations and corporate earnings management strategies," Finance Research Letters, Elsevier, vol. 85(PC).
  15. Bartosz Kabaciński & Jerome Geyer-Klingeberg & Jacek Piotr Mizerka & Andreas Rathgeber & Agnieszka Stróżyńska-Szajek & Mikołaj Nowicki, 2024. "Real Earnings Management and Quality of Corporate Governance: A Meta-Regression Analysis," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 4, pages 1-29.
  16. Elmawazini, Khaled & Galariotis, Emilios & Hossain, Ashrafee T. & Rjiba, Hatem, 2024. "Federal judge ideology and real earnings management," International Review of Financial Analysis, Elsevier, vol. 92(C).
  17. Manasi Gokhale & Deepa Pillai, 2024. "Firm level and country level determinants of earnings management in emerging economies: a systematic framework-based review," Future Business Journal, Springer, vol. 10(1), pages 1-16, December.
  18. Li, Zheng & Li, Haitong & Dai, Pengyi, 2026. "Artificial intelligence innovation and financial information quality: Evidence from firm patent data," Research in International Business and Finance, Elsevier, vol. 82(C).
  19. Chen, Yufeng & Liu, Yi & Wang, Chuwen, 2025. "ESG rating divergence, investor responses, and managerial myopic behavior," Finance Research Letters, Elsevier, vol. 86(PD).
  20. Nidal Neiroukh & Dilber Çağlar, 2025. "Unveiling the Nexus Between Audit Quality and Financial Performance: A Strategic Adaptation Approach Through Earnings Management and Corporate Governance," SAGE Open, , vol. 15(4), pages 21582440251, December.
  21. Li, Wenyi & Li, Tang & Shi, Wenhao & Long, Yuqing & Liu, Wenyu, 2025. "A protective shield for banks: How fintech curbs earnings manipulation through information transparency and financing constraints," International Review of Financial Analysis, Elsevier, vol. 107(C).
  22. Galek Ivan & Čičak Josip, 2025. "Earnings Management: Still an Issue?," Business Systems Research, Sciendo, vol. 16(1), pages 152-176.
  23. Shen, Ling & Jin, Yifei & Xue, Qinyuan, 2025. "Artificial intelligence and corporate investment efficiency," Finance Research Letters, Elsevier, vol. 85(PD).
  24. Imen Mahfoudh, 2025. "Are Dividends Signaling the Earnings Quality? Evidence from Canada," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 115-137.
  25. Huang, Rui & Liu, Yanran & Li, Xiang, 2026. "Audit committee chairs' narcissism and audit quality," International Review of Financial Analysis, Elsevier, vol. 110(C).
  26. María‐del‐Mar Camacho‐Miñano & Domenico Campa & Laura Parte, 2024. "Earnings management reactions to key audit matters," Global Policy, London School of Economics and Political Science, vol. 15(S7), pages 115-130, November.
  27. Rohan Kumar Mishra & Frank Obenpong Kwabi & Abhijeet Chandra, 2025. "Corporate Social Responsibility, Related Party Transaction and Earnings Management: Evidence from India," Journal of Business Ethics, Springer, vol. 201(2), pages 331-369, October.
  28. Kabaciński, Bartosz & Geyer-Klingeberg, Jerome & Mizerka, Jacek Piotr & Rathgeber, Andreas & Stróżyńska-Szajek, Agnieszka & Nowicki, Mikołaj, . "Realne zarządzanie zyskami a jakość nadzoru korporacyjnego: metaregresja," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2024(4).
  29. Teng, Huiyang & Li, Xiaoshuo & Liu, Yuyan, 2024. "Industrial robot use and corporate real earnings management: Evidence from China," Finance Research Letters, Elsevier, vol. 69(PB).
  30. Arash Ghorbani & Naser Makarem & Fakhroddin MohammadRezaei & Zabihollah Rezaee & Mohd Abass Bhat, 2026. "Big bath earnings management amid evolving climate regulations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 539-569, June.
  31. Thomas A. Gilliam & Frank Heflin & Jeffrey S. Paterson, 2025. "Revenue management through order backlog manipulations," Review of Quantitative Finance and Accounting, Springer, vol. 65(3), pages 1067-1096, October.
  32. Xiaolong Gu & Zhe An & Chen Chen & Donghui Li, 2023. "Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 317-351, March.
  33. Efstathios Magerakis, 2025. "Industry differences and their influence on why companies retain cash: the impact of the COVID-19 pandemic," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 36(2), pages 205-267, June.
  34. Ulla Bauer, 2025. "Disclosure determinants in corporate reporting: Testing the significance of financial and pension variables," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(10), pages 174-183, December.
  35. Muhammad Asad & Saeed Akbar & Sabur Mollah, 2024. "The role of independent directors’ tenure and network in controlling real-earnings management practices," Review of Quantitative Finance and Accounting, Springer, vol. 63(4), pages 1251-1279, November.
  36. 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.
  37. Anh Tuan Dang & Nguyen Ngoc Khanh Dung, 2024. "The Impact of Covid-19 on Earnings Management: Empirical Evidence from Vietnam," SAGE Open, , vol. 14(3), pages 21582440241, July.
  38. Mehmet E. Akbulut & Emily Jian Huang & Qingzhong Ma & Athena Wei Zhang, 2024. "New blockholder and investor limited attention: Evidence from private acquisitions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4393-4427, December.
  39. Xintu Lei & Honghua Wang & Fang Deng & Shihui Li & Wenting Chang, 2025. "RETRACTED ARTICLE: Sustainability Through Scrutiny: Enhancing Transparency in Chinese Corporations via Environmental Audits," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 2451-2520, March.
  40. Talal Zebian & Terry Harris & Omneya Abdelsalam, 2025. "Adaptability culture and meeting or beating analysts’ estimates," Review of Quantitative Finance and Accounting, Springer, vol. 65(2), pages 471-537, August.
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