Management control systems and real earnings management: Effects on firm performance
نویسندگان
چکیده
We examine an unexplored side of management control systems (MCS): their links with real earnings management. propose that interactive use MCS supports in identifying, evaluating, selecting, and implementing actions conceptually would be classified as (REM). Interactive is predicted to enhance managerial REM retain the focus organization on its strategic objectives, leading higher future performance. test our research model empirically survey archival data. The results support predictions. Finally, we explore role other levers control.
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ژورنال
عنوان ژورنال: Management Accounting Research
سال: 2022
ISSN: ['1096-1224', '1044-5005']
DOI: https://doi.org/10.1016/j.mar.2021.100781