Factors Affecting Real Earnings Management Through Discretionary Cost
نویسندگان
چکیده
منابع مشابه
Earnings management through real activities manipulation
I find evidence consistent with managers manipulating real activities to avoid reporting annual losses. Specifically, I find evidence suggesting price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins. Cross-sectional analysis reveals that these activities are less prevalent in the ...
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ژورنال
عنوان ژورنال: International Journal of Social and Local Economic Governance
سال: 2015
ISSN: 2477-1929
DOI: 10.21776/ub.ijleg.2015.001.02.4