This paper examines whether issuing management earnings guidance motivates a firm to raise its level of performance … hone the firm’s production function to raise firm performance. We find that firms alter their operating activities to … increase performance rather than manipulating their accruals. The enhancement in firm performance from using managerial …

. Further analysis reveals that the positive effect of corruption on conservatism is stronger for firms with less bargaining …

suggest that competition, akin to corporate governance, curbs managers' tendencies to manipulate reported performance …

for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not …

the accruals, as well as for the use in the performance analysis of some indicators that eliminate the influence of … practice is more used over the high-growth period (2006-2009), with negative effects on future performance. Furthermore, the …

setting. Since the proxy variables for performance is measured on a lead year basis, the analysis is restricted to the period …This study investigates the effect of real earnings management (REM) on firms’ future performance in India. The sample …), from 2006 to 2018. The proxy for REM given by (Roychowdhury, 2006) is used to measure REM, and the firm’s performance is …