Search
Now showing items 1-3 of 3
Earnings management strategy of pension plan changing firms
(2022-08-16)
This study investigates the earnings management strategy of defined benefit pension plan changing firms. I provide the evidence that managers engage in cash conservation activities and real earnings management in response ...
EARNINGS MANAGEMENT IN RESPONSE TO FAIR TREATMENT: THE ROLES OF ORGANIZATIONAL IDENTITY AND MORAL IDENTITY
(2022-05-04)
Fraud continues to be an issue that organizations face globally, losing an estimated 5% of annual revenue for a total of $4.5 trillion globally. However, fraudulent behavior is difficult to study due to the unacceptable ...
THE EFFECT OF INVESTOR SENTIMENT ON EARNINGS MANAGEMENT
(2020-08-10)
The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings ...