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Measuring Real Activity Management

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References

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2003Earnings Management through Real Activities Manipulation5,422 cited
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2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
2001Capital markets research in accounting2,575 cited
2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited

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2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited

Cited by

2021Gone with the wind: An externality of earnings pressure184 cited
2012Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management121 cited
2019Improving the measures of real earnings management111 cited
2016A cross-country study of legal-system strength and real earnings management97 cited
2015Real Earnings Management before and after Reporting SOX 404 Material Weaknesses78 cited
2021Accruals earnings management proxies: Prudent business decisions or earnings manipulation?74 cited
2020Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*73 cited
2015State Ownership and Earnings Management around Initial Public Offerings: Evidence from China61 cited
2018Stock market listing status and real earnings management61 cited
2016The Influence of Country‐ and Firm‐level Governance on Financial Reporting Quality: Revisiting the Evidence60 cited
2014Takeover Defenses: Entrenchment and Efficiency56 cited
2016Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?54 cited
2019Real earnings management and corporate governance: a study of Latin America44 cited
2015Evidence for the Existence of Downward Real-Activity Earnings Management41 cited
2022The Influence of Management's Internal Audit Experience on Earnings Management*38 cited
2017When Are Outside Directors More Effective Monitors? Evidence From Real Activities Manipulation35 cited