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Keywords: real activities manipulation
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Journal Articles
Journal Articles
The Accounting Review (2012) 87 (3): 761–796.
Published: 01 May 2012
... in financial reporting earnings management discretionary accruals real activities manipulation Corporate social responsibility (CSR) is an issue of growing interest, and the reporting of socially responsible activity is becoming more prevalent as investors...
Journal Articles
Journal Articles
The Accounting Review (2012) 87 (1): 1–33.
Published: 01 January 2012
... Kachelmeier. June 2010 July 2011 2012 classification shifting real activities manipulation cash flow reporting Cash from operations (CFO) and earnings are complementary measures of firm performance. Recent studies document that a growing...