A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

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

Purpose The purpose of this paper is to examine the impact of earnings management on
financial performance. In addition, the authors investigate whether corporate social …

In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real
earnings management (REM). We conduct difference-in-differences tests centered on an …

We examine the relationship between aggressive income-increasing real earnings
management (REM) and current and future audit fees. Managers pursue REM activities to …

Abstract On January 1, 2010, the Shenzhen Stock Exchange (SZSE) in China launched an
online interactive platform named “Hudongyi.” This platform enables individual investors to …

This paper examines how mandatory quarterly reporting affects managers' business
decisions in terms of real activities manipulations. For our analyses, we use the setting of the …

Motivated by agency conflicts of real earnings management (eg, opportunistic and signalling
perspectives), this study investigates the association between firms that manipulate their …

We examine whether income smoothing via R&D management is associated with more
informative earnings. While the literature finds earnings smoothing through accruals …

ABSTRACT A growing literature provides evidence that peer considerations play a central
role in shaping a firm's behavior. This paper documents that the frequency of forced CEO …