Owusu, Andrews; Zalata, Alaa Mansour; Omoteso, Kamil; … - In: Journal of business ethics : JBE 175 (2022) 4, pp. 815-836
) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate … whether such trade-off exists between accrual-based and real earnings management activities in the presence of female or male … to a higher-level real activities manipulation when their ability to engage in accruals management is constrained …