Real activities manipulation and subsequent accounting performance : yes, the manipulating direction matters

Ching-Lung Chen; Pin-Yu Lin; Pei-Yu Weng

Year of publication:	2014
Authors:	Chen, Ching-lung ; Lin, Pin-yu ; Weng, Pei-yu
Published in:	Review of economics & finance. - Toronto : Better Advances Press, ISSN 1923-7529, ZDB-ID 2637191-1. - 2014, 1, p. 81-97
Subject:	Real activities manipulation \| Accounting performance \| Signal prospect \| Opportunism \| Unbalanced-panel data \| Manipulation \| Bilanzpolitik \| Accounting policy \| Rechnungswesen \| Accounting

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