Browsing Working Papers by Subject "Real earnings management"
Now showing items 1-2 of 2
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Earnings management strategies during financial distress
(Indian Institute of Management Ahmedabad, 2016-02-11)We examine whether financial distress and its severity have a role to play in managers’ decisions with respect to the choice of earnings management strategies. Our results suggests that firms in initial stages of distress ... -
Firm life cycle and real - activity based earnings management
(Indian Institute of Management Ahmedabad, 2015-12-15)We examine real-activity based earnings management, i.e., cuts in discretionary innovation/marketing spending and overproduction for meeting the earnings benchmark of avoiding losses across firms’ life cycle. We use the ...