Ge, Wenxia; Kim, Jeong-Bon - In: Review of Quantitative Finance and Accounting 43 (2014) 4, pp. 651-682
We investigate the effect of board governance and takeover protection on real earnings management. Four types of real …-Sarbanes–Oxley Act period, we find that the level of real earnings management (sales manipulation, abnormal declines in R&D expenses, and … managerial incentives for real earnings management. Copyright Springer Science+Business Media New York 2014 …