Amoah, Nana Y.; Anderson, Anthony; Bonaparte, Isaac; … - In: Review of Accounting and Finance 16 (2017) 3, pp. 282-302
Purpose This study aims to examine the use of real activities manipulation by firms implicated in the stock option backdating scandal. Design/methodology/approach The real activity manipulation measures are as follows: abnormal R&D expense, abnormal SG&A expense, abnormal production cost and...