Abernathy, John L.; Beyer, Brooke; Rapley, Eric T. - In: Journal of Business Finance & Accounting 41 (2014) 5-6, pp. 600-626
Prior literature has investigated three forms of earnings management: real earnings management (REM), accruals earnings management (AEM) and classification shifting. Managers make trade-off decisions among these methods based on the costs, constraints and timing of each strategy. This study...
