Search Results - subject:"Real activities manipulation"

R&D tax incentive policy, intellectual property right protection, and corporate innovation in an emerging market

Tang, Jinghua; Liu, Qigui - In: Research in international business and finance 69 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015052419

Policy uncertainty and real activities manipulation : evidence from Brexit

Makarem, Naser; Singh, Harjinder; Sultana, Nigar; … - In: Review of quantitative finance and accounting 61 (2023) 4, pp. 1415-1440

Persistent link: https://www.econbiz.de/10014424408

Is earnings management related to labor productivity gap? Evidence from the USA

Bhuyan, Rafiqul; Hasan, Fuad - In: Journal of Risk and Financial Management 15 (2022) 8, pp. 1-15

Using a standard partial adjustment model and US firms, we study the relationship between managers' failure to achieve target labor productivity and their tendency to manage earnings. To overcome the endogeneity problem, we employ an instrumental variable technique based on negative investment...

Persistent link: https://www.econbiz.de/10014332524

Is earnings management related to labor productivity gap? : evidence from the USA

Bhuyan, Rafiqul; Hasan, Fuad - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-15

Persistent link: https://www.econbiz.de/10013375121

Individual blockholder's influence on accounting quality : evidence from Korea

Yim, Sang-Giun - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 1, pp. 59-69

Persistent link: https://www.econbiz.de/10012667199

Real earnings management activities prior to bond issuance

Mellado-Cid, Cristhian; Jory, Surendranath R.; Ngo, Thanh - In: BRQ Business Research Quarterly 20 (2017) 3, pp. 164-177

We examine real activities manipulation by firms prior to their debt issuances and how such manipulation activities … affect bond yield spreads. We find that bond-issuing firms increase their real activities manipulation in the five quarters … leading to a bond issuance. We document an inverse association between yield spread and pre-issue real activities manipulation …

Persistent link: https://www.econbiz.de/10012118431

Female directors and real activities manipulation: Evidence from China

Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China Journal of Accounting Research 10 (2017) 2, pp. 141-166

manipulation and investigates whether female directors on boards of directors (BoDs) affect managers' real activities manipulation … that higher female participation on BoDs is associated with lower levels of real activities manipulation, and that this … governance to curb real activities manipulation and thus provide interested stakeholders with higher quality earnings reports. …

Persistent link: https://www.econbiz.de/10011937042

Female directors and real activities manipulation : evidence from China

Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166

manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation … that higher female participation on BoDs is associated with lower levels of real activities manipulation, and that this … governance to curb real activities manipulation and thus provide interested stakeholders with higher quality earnings reports. …

Persistent link: https://www.econbiz.de/10011844989

Is Earnings Information Superior to Net Income as a Measure of Future Earnings? A Study on Accruals and Real Earnings Management

Lee, Yung-Chuan; Lu, Cheng-Chang - In: International Journal of Financial Research 6 (2015) 1, pp. 119-136

This study examines the incremental information content of components of earnings by regressing future net income of earnings¡¯ components in a series of multivariate models. We find that the components of operating cash flow and accruals provide more information to effectively predict future...

Persistent link: https://www.econbiz.de/10011267728

Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters

Chen, Ching-Lung; Lin, Pin-Yu; Weng, Pei-Yu - In: Review of Economics & Finance 4 (2014) Feburary, pp. 81-97

Previous studies reveal mixed results for the association between managers¡¯ aggressive real activities manipulation … and a firm¡¯s subsequent performance. To examine the effects of real activities manipulation on a firm¡¯s subsequent …-increasing real activities manipulation is associated with a remarkable subsequent accounting performance. This finding supports the …

Persistent link: https://www.econbiz.de/10010927810