Search Results - subject:"real activities manipulation"

Real earnings management activities prior to bond issuance

Mellado-Cid, Cristhian; Jory, Surendranath R.; Ngo, Thanh - In: BRQ Business Research Quarterly 20 (2017) 3, pp. 164-177

We examine real activities manipulation by firms prior to their debt issuances and how such manipulation activities … affect bond yield spreads. We find that bond-issuing firms increase their real activities manipulation in the five quarters … leading to a bond issuance. We document an inverse association between yield spread and pre-issue real activities manipulation …

Persistent link: https://www.econbiz.de/10012118431

Female directors and real activities manipulation: Evidence from China

Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China Journal of Accounting Research 10 (2017) 2, pp. 141-166

manipulation and investigates whether female directors on boards of directors (BoDs) affect managers' real activities manipulation … that higher female participation on BoDs is associated with lower levels of real activities manipulation, and that this … governance to curb real activities manipulation and thus provide interested stakeholders with higher quality earnings reports. …

Persistent link: https://www.econbiz.de/10011937042

Female directors and real activities manipulation : evidence from China

Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166

manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation … that higher female participation on BoDs is associated with lower levels of real activities manipulation, and that this … governance to curb real activities manipulation and thus provide interested stakeholders with higher quality earnings reports. …

Persistent link: https://www.econbiz.de/10011844989

Are insiders equal? : evidence from earnings management in closely held East Asian firms

Attig, Najah; Chen, Ruiyuan; El Ghoul, Sadok; Guedhami, … - In: Research in international business and finance 54 (2020), pp. 1-26

Persistent link: https://www.econbiz.de/10012581384

Influence of geographic distribution on real activities manipulation within consolidated companies : evidence from Japan

Yamada, Akihiro; Sakurai, Yuuta; Ishida, Ryo - In: Research in international business and finance 54 (2020), pp. 1-20

Persistent link: https://www.econbiz.de/10012581492

Real earnings management and corporate governance : a study of Latin America

Mellado, Cristhian; Saona, Paolo - In: Economic research 33 (2020) 1,2, pp. 2229-2268

Persistent link: https://www.econbiz.de/10013191676

Real activities manipulation in stock-for-stock mergers

Fasipe, Olukemi; Sun, Huey-lian - In: Journal of economics and finance : JEF 44 (2020) 3, pp. 570-586

Persistent link: https://www.econbiz.de/10012239236

The bright side of investor sentiment : evidence from real activities manipulation

Si, Yi; Xia, Chongwu; Yang, Endong - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 3, pp. 327-351

Persistent link: https://www.econbiz.de/10012255901

Target firm earnings management, acquisition premium, and shareholder gains

Farooqi, Javeria; Jory, Surendranath R.; Ngo, Thanh - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050009-1-2050009-48

Persistent link: https://www.econbiz.de/10012301399

Earnings management around Islamic bonds issuance

Halim, Zairihan Abdul; Xu, Suichen; Norakma Abdul Majid - In: The quarterly review of economics and finance : journal … 77 (2020), pp. 195-205

Persistent link: https://www.econbiz.de/10012430918