Farrell, Kathleen; Unlu, Emre; Yu, Jin - In: Journal of Corporate Finance 25 (2014) C, pp. 1-15
of debt-financing constraints as well as the impact of these constraints on the use of accruals and other real earnings … show that the presence of debt-financing constraints discourages the use of repurchase-based earnings management. We also … find that for firms more likely to be engaged in earnings management, high financing constraints appear to increase the use …
