Hundreds of papers and factors attempt to explain the cross-section of expected returns.
Given this extensive data mining, it does not make sense to use the usual criteria for …

Managers manipulate firm's earnings through real activities to show good performance in
the current period. This article determines whether there is any impact of these earnings …

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 …

Purpose The study aims at investigating the impact of real earnings management (REM) on
the cross-sectional stock return after considering the moderating role of market effect, size …

The purpose of this study was to test whether the practice of earnings management that
affects and perhaps benefits management of Indian companies has an effect on a firms' …

The focus of this paper is to identify the practice and the investor's perception regarding real
activities management in Brazil. The study explores hypotheses related to (i) identification of …

This study investigates the role of information asymmetry as a moderating variable to
strengthen or to weaken the effects of earnings quality, conservatism, and real earnings …

Este artigo analisa o gerenciamento de resultados por meio de atividades operacionais
reais por parte das empresas no mercado de capitais brasileiro. Essa forma de …

This article analyzes earnings management through real operating activities by firms in the
Brazilian capital market. This way of manipulating outcomes takes place when managers …

This study investigates how real earnings management (REM) in the initial public offering
(IPO) year affects long-run post-IPO market performance. The empirical results show that the …