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Keywords: real earnings management
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Journal Articles
Journal Articles
The Accounting Review (2021) 96 (3): 141–163.
Published: 01 May 2021
... for managers to engage in opportunistic behavior, such as accruals-based earnings management (AEM) and/or real earnings management (REM or operational opportunism), in an effort to boost reported earnings and meet short-term targets (e.g., Graham, Harvey, and Rajgopal 2005 ; Badertscher 2011 ). Research...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (3): 27–55.
Published: 01 May 2019
... unmeasurable aspects of the games when subsequently making bets on their own behalf. November 2015 September 2018 2019 operational distortion surrogation narrative reporting preference for consistency cheap talk real earnings management Managers are all too familiar...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2016) 91 (4): 1051–1085.
Published: 01 July 2016
...Qiang Cheng; Jimmy Lee; Terry Shevlin ABSTRACT We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through which key subordinate executives provide checks and balances in the organization and affect...