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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 ...