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Sohn, Byungcherl Charlie
Journal of accounting and public policy, 09/2016, Letnik: 35, Številka: 5Journal Article
This study investigates whether and how managers’ opportunistic earnings management activities are affected by the degree of their firms’ accounting comparability with other firms. Using a large sample of U.S. firms, I find that managers’ real earnings management (REM) increases whereas their accrual-based earnings management (AEM) decreases with the degree of their firms’ accounting comparability with other firms. I also find that this opportunistic behavior to “escape” from AEM to REM facing higher accounting comparability is mitigated when firms’ information environment and/or audit quality are better. These findings are robust to various sensitivity tests including the one to address the possible endogeneity of accounting comparability.
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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in: SICRIS
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