Real earnings management: A review of the international literature

被引：46

作者：

Habib, Ahsan ^{[1
]}

Ranasinghe, Dinithi ^{[2
]}

Wu, Julia Yonghua ^{[3
]}

Biswas, Pallab Kumar ^{[2
]}

Ahmad, Fawad ^{[4
]}

机构：

[1] Massey Univ, Sch Accountancy, Auckland, New Zealand

[2] Univ Otago, Sch Business, Dept Accountancy & Finance, Dunedin, New Zealand

[3] Univ Canterbury, Coll Business & Law, Accounting & Informat Syst, Christchurch, New Zealand

[4] Massey Univ, Sch Accountancy, Palmerston North, New Zealand

来源：

ACCOUNTING AND FINANCE | 2022年 / 62卷 / 04期

关键词：

accruals earnings management; corporate governance; financial reporting regulations; real earnings management; Sarbanes Oxley Act; PRODUCT-MARKET COMPETITION; MANDATORY IFRS ADOPTION; FAMILY FIRMS; ACTIVITIES MANIPULATION; CORPORATE GOVERNANCE; AUDIT QUALITY; TRADE-OFF; REPORTING INCENTIVES; TAKEOVER PROTECTION; SARBANES-OXLEY;

D O I：

10.1111/acfi.12968

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We provide a systematic literature review of the determinants and consequences of real earnings management (REM) in an international context. We provide a theoretical framework for REM, the development of REM measures, and review the determinants of REM, categorising these into financial reporting, auditing, governance and controls, capital market incentives, and regulatory determinants. We then review the empirical literature on the consequences of REM. We provide some suggestions for future research on measurement issues related to REM, and on filling gaps in the empirical research investigating its determinants and consequences.

引用

页码：4279 / 4344

页数：66

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