Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China Journal of Accounting Research 10 (2017) 2, pp. 141-166
Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers' real activities manipulation. Using a large sample of 11,831 firm-year observations...