Measuring Real Activity Management†

Citations

Cited by:

1. Almand, Andrew & Cantrell, Brett & Dickinson, Victoria, 2023. "Accruals and firm life cycle: Improving regulatory earnings management detection," Advances in accounting, Elsevier, vol. 60(C).
2. Belal Ali Abdulraheem Ghaleb & Shaker Dahan Al-Duais & Abdulwahid Ahmed Hashed, 2021. "Audit Committee Chair s Legal Expertise and Real Activities Manipulation: Empirical Evidence from Malaysian Energy and Utilities Sectors," International Journal of Energy Economics and Policy, Econjournals, vol. 11(1), pages 65-73.
3. Eiler, Lisa A. & Filzen, Joshua J. & Jackson, Mark & Tama-Sweet, Isho, 2021. "Real earnings management and the properties of analysts' forecasts," Advances in accounting, Elsevier, vol. 55(C).
4. Thomas A. Gilliam, 2021. "Detecting Real Activities Manipulation: Beyond Performance Matching," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 619-653, December.
5. Lauren M. Cunningham & Bret A. Johnson & E. Scott Johnson & Ling Lei Lisic, 2020. "The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 917-944, June.
6. 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.
7. Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2021. "Earnings Management Methods and CEO Political Affiliation," LIDAM Discussion Papers LFIN 2021017, Université catholique de Louvain, Louvain Finance (LFIN).
   • Özgür, Arslan-Ayaydin & Thewissen, James & Torsin, Wouter, 2022. "Earnings Management Methods and CEO Political Affiliation," LIDAM Reprints LFIN 2022003, Université catholique de Louvain, Louvain Finance (LFIN).
8. Yeejin Jang & Kyung Yun (Kailey) Lee, 2022. "Taking a long view: Investor trading horizon and earnings management strategy," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 36-71, March.
9. Glegg, Charmaine & Harris, Oneil & Ngo, Thanh & Susnjara, Jurica, 2021. "Having the government as a client: Does this reduce earnings management of the firm?," Journal of Government and Economics, Elsevier, vol. 4(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. Anup Srivastava, 2019. "Improving the measures of real earnings management," Review of Accounting Studies, Springer, vol. 24(4), pages 1277-1316, December.
12. Nagar, Neerav & Sen, Kaustav, 2015. "Investor Protection and Cash Flow Misclassification," IIMA Working Papers WP2015-12-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
13. William Grieser & Charles J. Hadlock & Joshua R. Pierce, 2021. "Doing good when doing well: evidence on real earnings management," Review of Accounting Studies, Springer, vol. 26(3), pages 906-932, September.
14. Hassan Espahbodi & Reza Espahbodi & Kose John & Hua Christine Xin, 2022. "Earnings management in the short- and long-term post-regulation periods," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 217-244, January.
15. 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.
16. Chi Duong Thi, 2023. "Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings," SAGE Open, , vol. 13(2), pages 21582440231, June.
17. 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.
18. Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Research Discussion Papers 13/2015, Bank of Finland.
19. Pierre Bonetti & Antonio Parbonetti & Michel Magnan, 2013. "The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence," CIRANO Working Papers 2013s-03, CIRANO.
20. Liu, Zheng & Shen, Hongtao & Welker, Michael & Zhang, Ning & Zhao, Yang, 2021. "Gone with the wind: An externality of earnings pressure," Journal of Accounting and Economics, Elsevier, vol. 72(1).
21. Espahbodi, Reza & Liu, Nan & Weigand, Robert A., 2022. "Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms," Global Finance Journal, Elsevier, vol. 54(C).
22. 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).
23. repec:zbw:bofrdp:2015_013 is not listed on IDEAS
24. Michael J. Ahearne & Jeffrey P. Boichuk & Craig J. Chapman & Thomas J. Steenburgh, 2016. "Real Earnings Management in Sales," Journal of Accounting Research, Wiley Blackwell, vol. 54(5), pages 1233-1266, December.
25. Nagar, Neerav & Radhakrishnan, Suresh, 2015. "Firm Life Cycle and Real-Activity Based Earnings Management," IIMA Working Papers WP2015-12-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
26. Lee, Cheng-Few & Sung, Hao-Chang, 2021. "Product market competition and real activities manipulation: Theory and implications," International Review of Economics & Finance, Elsevier, vol. 74(C), pages 192-205.