Search Results - subject:"Real activities"

R&D tax incentive policy, intellectual property right protection, and corporate innovation in an emerging market

Tang, Jinghua; Liu, Qigui - In: Research in international business and finance 69 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015052419

Policy uncertainty and real activities manipulation : evidence from Brexit

Makarem, Naser; Singh, Harjinder; Sultana, Nigar; … - In: Review of quantitative finance and accounting 61 (2023) 4, pp. 1415-1440

Persistent link: https://www.econbiz.de/10014424408

Is earnings management related to labor productivity gap? Evidence from the USA

Bhuyan, Rafiqul; Hasan, Fuad - In: Journal of Risk and Financial Management 15 (2022) 8, pp. 1-15

Using a standard partial adjustment model and US firms, we study the relationship between managers' failure to achieve target labor productivity and their tendency to manage earnings. To overcome the endogeneity problem, we employ an instrumental variable technique based on negative investment...

Persistent link: https://www.econbiz.de/10014332524

Is earnings management related to labor productivity gap? : evidence from the USA

Bhuyan, Rafiqul; Hasan, Fuad - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-15

Persistent link: https://www.econbiz.de/10013375121

Internal corporate governance and cash flow manipulation

Nagar, Neerav; Raithatha, Mehul - In: International journal of emerging markets 19 (2024) 6, pp. 1645-1668

Persistent link: https://www.econbiz.de/10014575571

Ordeal by innocence in the big-data era : intended data breach disclosure, unintended real activities manipulation

Liu, Jinyu; Ni, Xiaoran - In: European financial management : the journal of the … 30 (2024) 1, pp. 129-163

Persistent link: https://www.econbiz.de/10014470416

Is the tone of the government-controlled media valuable for capital market? : evidence from China's new energy industry

Xu, Zhiwei; Li, Jiaqi; Hua, Xia; Ren, Pengyue - In: Energy policy : the international journal of the … 184 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014454918

Product market competition and real activities manipulation : theory, implications, and applications

Lee, Cheng F.; Sung, Hao-Chang - 2024

Persistent link: https://www.econbiz.de/10015045654

Link between diversification strategies and earnings management : an empirical investigation of manufacturing firms

Ajay, Ranjitha - In: Afro-Asian Journal of Finance and Accounting : AAJFA 14 (2024) 4, pp. 496-514

Persistent link: https://www.econbiz.de/10015060751

Having the government as a client : does this reduce earnings management of the firm?

Glegg, Charmaine; Harris, Oneil; Ngo, Thanh; Susnjara, … - In: Journal of government and economics : JGE 4 (2021), pp. 1-20

-based earnings management with real earnings management. Firms with government customers distinctively employ greater real activities … real activities manipulation while avoiding accrual manipulation. These findings are robust to a host of robustness checks …

Persistent link: https://www.econbiz.de/10013263096

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