We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

We investigate an externality of earnings pressure from capital markets. We define earnings
pressure as managers' incentives to meet or beat earnings expectations. Using detailed …

We study the impact of firms' abnormal business operations on their future crash risk in stock
prices. Computed based on real earnings management (REM) models, firms' deviation in …

We study how securities analysts influence managers' use of different types of earnings
management. To isolate causality, we employ a quasi-experiment that exploits exogenous …

This paper examines whether firms that deviate from an empirically modeled (“expected”)
credit rating engage in earnings management activities, as measured by abnormal accruals …

We examine the impact of differential incentives arising from proximity to debt covenant
violation on earnings management. We reason that firms with loans close to violation or in …

Over the last 5 years, the top accounting journals have published 388 articles that
incorporate an empirical proxy for accruals‐based earnings management. Researchers use …

ABSTRACT I examine whether a reversal of an abnormal cut in discretionary investments is
associated with the degree to which the cut is reflective of real earnings management (REM) …

We examine whether audit quality affects the trade-off between accrual-based and real
earnings management. We hypothesize that firms motivated to manage earnings per share …

This paper examines whether firms substituted real earnings management for accrual-based
earnings management after the International Financial Reporting Standards (IFRS) became …