Search Results - subject:"Real Activity Manipulation"

Black or white is not always delineated: The influence of moral disengagement and clawbacks on the intention to manipulate accrual earnings and real activity

Sari, Ratna Candra; Sholihin, Mahfud; Zuhrohtun, Zuhrohtun - In: Cogent Business & Management 10 (2023) 3, pp. 1-24

The purpose of this study is to examine the effectiveness of clawback to minimize earnings management due to moral disengagement tendencies. To understand the phenomenon of earnings manipulation, as well as the propensity for moral disengagement, we turn to the agency theory and the social...

Persistent link: https://www.econbiz.de/10014527488

Impact of product market competition on real activity manipulation : moderating role of managerial ability

Biswas, Pallab Kumar; Ranasinghe, Dinithi; Tan, Eric K. M. - In: Accounting and finance 63 (2023) 1, pp. 247-275

Persistent link: https://www.econbiz.de/10014301505

Black or white is not always delineated : the influence of moral disengagement and clawbacks on the intention to manipulate accrual earnings and real activity

Sari, Ratna Candra; Sholihin, Mahfud; Zuhrohtun, Zuhrohtun - In: Cogent business & management 10 (2023) 3, pp. 1-24

Persistent link: https://www.econbiz.de/10014505986

Corporate earnings management strategy under environmental regulation : evidence from China

Zhang, Jintao; Su, Taoyong; Meng, Li - In: International review of economics & finance : IREF 90 (2024), pp. 154-166

Persistent link: https://www.econbiz.de/10014446894

The role of earnings management via real activities and accrual management in PIPEs

Gunny, Katherine; Pollard, Troy - In: Review of quantitative finance and accounting 61 (2023) 2, pp. 481-500

Persistent link: https://www.econbiz.de/10014342040

Why are not men and women more alike? : gender and clawbacks in the trade-off between accrual and real activity earnings manipulation

Sari, Ratna Candra; Sholihin, Mahfud; Zuhrohtun, Zuhrohtun - In: Gender in management : an international journal 38 (2023) 8, pp. 1117-1134

Persistent link: https://www.econbiz.de/10014432993

Detecting overproduction : evidence from inventory write-down

Comiran, Fernando; Siriviriyakul, Subprasiri - In: Accounting and finance 63 (2023) 3, pp. 3351-3386

Persistent link: https://www.econbiz.de/10014375336

Impact of leverage on real activity manipulation of listed oil and gas firms in Nigeria

Tijjani, Bashir; Shehu, Ibrahim; Lawal, Labaran Mohammed - In: African journal of business and economic research : AJBER 18 (2023) 2, pp. 73-90

Persistent link: https://www.econbiz.de/10014566900

Does teacher-turned businessmen curb accrual-based earning management and real activity manipulation

Shen, Huayu; Zhang, Man; Wang, Meisha; Zhang, Jun; Guo, … - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 3, pp. 655-667

Persistent link: https://www.econbiz.de/10012821592

Firm diversification and earnings management strategies : European evidence

Berrill, Jenny; Campa, Domenico; O'Hagan-Luff, Martha - In: International review of financial analysis 78 (2021), pp. 1-20

Persistent link: https://www.econbiz.de/10013255641