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Keywords: real activities manipulation
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Journal Articles

Real Activities Manipulation and Auditors' Client-Retention Decisions

Yongtae Kim, Myung Seok Park
Journal: The Accounting Review
The Accounting Review (2014) 89 (1): 367–401.
https://doi.org/10.2308/accr-50586
Published: 01 January 2014
...Yongtae Kim; Myung Seok Park ABSTRACT In this study, we examine the effect of clients' real activities manipulation (RAM) on auditors' client-retention decisions. We find that, with the exception of RAM through overproduction, clients' opportunistic operating decisions are positively associated...
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Journal Articles

Is Earnings Quality Associated with Corporate Social Responsibility?

Yongtae Kim, Myung Seok Park, Benson Wier
Journal: The Accounting Review
The Accounting Review (2012) 87 (3): 761–796.
https://doi.org/10.2308/accr-10209
Published: 01 May 2012
... recognize the research assistance provided by Robson Glasscock. January 2010 July 2011 2012 corporate social responsibility transparency in financial reporting earnings management discretionary accruals real activities manipulation...
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Journal Articles

Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

Amy Y. Zang
Journal: The Accounting Review
The Accounting Review (2012) 87 (2): 675–703.
https://doi.org/10.2308/accr-10196
Published: 01 March 2012
...Amy Y. Zang ABSTRACT I study whether managers use real activities manipulation and accrual-based earnings management as substitutes in managing earnings. I find that managers trade off the two earnings management methods based on their relative costs and that managers adjust the level of accrual...
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Journal Articles

Incentives to Inflate Reported Cash from Operations Using Classification and Timing

Lian Fen Lee
Journal: The Accounting Review
The Accounting Review (2012) 87 (1): 1–33.
https://doi.org/10.2308/accr-10156
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...
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