... management real activities management ethics survey research experimental research operating distortion reporting distortion theory of dyadic morality Those who are held accountable for measured performance have incentives to manage the measures of their performance, rather than solely...

... through R&D management is used to inform investors because R&D management is relatively more difficult to detect and curb. We find that R&D management, which represents a subset of real activities management, is associated with more informative earnings, but the association is weaker relative...