Evidence on the Unconditional Preference for Accrual vs. Real Earnings Management

2019 ◽  
Author(s):  
Stephanie Miller ◽  
Aamer Sheikh
Keyword(s):  
Earnings Management ◽  
Real Earnings Management ◽  
Unconditional Preference

The Effect of Tax Risk on Real Earnings Management, Cash Holdings, and Future Cash Taxes Paid

2020 ◽  
Vol 45 (4) ◽  
pp. 41-92
Author(s):  
Jongil Park ◽  
Sangyi Shin
Keyword(s):  
Earnings Management ◽  
Cash Holdings ◽  
Real Earnings Management

Accrual-Based and Real Earnings Management and Political Connections

CFA Digest ◽  
2015 ◽  
Vol 45 (11) ◽  
Author(s):  
Pamela G. Yang
Keyword(s):  
Earnings Management ◽  
Real Earnings Management ◽  
Political Connections

PENGARUH MANAJEMEN LABA TERHADAP ABNORMAL RETURN

2009 ◽  
Author(s):  
Zirman Zirman ◽  
Lily Lily
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Significant Influence ◽  
Stock Price ◽  
Abnormal Return ◽  
Real Earnings Management ◽  
Financial Statement ◽  
Discretionary Accrual ◽  
Stock Price Reaction ◽  
Flow Components

This research investigates the consequence of earnings management by analyzing stock price reaction to the full set financial statement in 2008 which can be used by investors to detect earnings management by the firms. This research investigated two forms of earnings management (accrual and real earnings management). The samples is drawn from firms in IDX Statistic 2008 which categorized as active in frequency, value or volume. The method of analysis of this research used multi regression. The results show (1) discretionary accrual had negative significant influence to abnormal return, (2) abnormal cash flow from operation had negative significant influence to abnormal return. The results implicate that the investors are aware of the accrual earnings management (discretionary accrual) and real earnings management (abnormal cash flow) components in the earnings reported by the firms and they react negative to this components.

Real Earnings Management: The Auditor's Perspective

2014 ◽  
Author(s):  
Benjamin P. Commerford ◽  
Dana R. Hermanson ◽  
Richard W. Houston ◽  
Michael F. Peters
Keyword(s):  
Earnings Management ◽  
Real Earnings Management
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