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Real Earnings Management, Habitually Meeting/closely Beating Analysts' Forecasts, And Firms' Long-term Economic Performance
(Accounting, 2014-09-17)
Real earnings management (REM) has gained more attention due to its more extensive application than that before the enactment of Sarbanes-Oxley Act (SOX). Analysts' earnings forecast is an important benchmark for both the ...
Overvaluation And Stock Price Crashes: The Effects Of Earnings Management
(Accounting, 2014-03-12)
Prior literature has shown that managers have incentives to opportunistically and selectively withhold bad news from investors because of career concerns, compensation contracts, litigation risks, earnings targets, and ...
Agency Costs, CEO Compensation, And Leasing Activities
(Accounting, 2014-07-14)
Various elements in firms' capital structures have been documented to be associated with conflicts of interests among shareholders, creditors, and managers. In this paper, I hypothesize that the use of leases affects manager ...
The Interactions Between Real Earnings Management And Short Selling Activity
(Accounting, 2014-07-14)
This study builds on two streams of literature that recently draw the attention of researchers: real earnings management (REM) and short selling. Graham et al. (2005) reports that managers choose REM over accounting methods ...
The Moderating Effect Of Perceived Ethical Leadership On Reduced Audit Quality Behaviors
(Accounting, 2014-12)
As auditors perform the audit, they are faced with many decisions that ultimately affect the quality of the audit and can lead to the issuance of an improper audit opinion such as accepting weak management explanations ...