Real earnings management activities prior to bond issuance
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: BRQ Business Research Quarterly
سال: 2017
ISSN: 2340-9436
DOI: 10.1016/j.brq.2017.04.004