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The effect of accounting comparability on the accrual-based and real earnings management
Byungcherl Charlie Sohn
2016-09-01
Source PublicationJournal of Accounting and Public Policy
ISSN0278-4254
Volume35Issue:5Pages:513-539
Abstract

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.

DOIhttps://doi.org/10.1016/j.jaccpubpol.2016.06.003
URLView the original
Indexed BySSCI
Language英语
WOS Research AreaBusiness & Economics ; Public Administration
WOS SubjectBusiness, Finance ; Public Administration
WOS IDWOS:000386319900003
PublisherELSEVIER SCIENCE INC, 360 PARK AVE SOUTH, NEW YORK, NY 10010-1710 USA
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Citation statistics
Cited Times [WOS]:19   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding AuthorByungcherl Charlie Sohn
AffiliationDepartment of Accounting and Information Management, University of Macau, Macau, China
First Author AffilicationUniversity of Macau
Corresponding Author AffilicationUniversity of Macau
Recommended Citation
GB/T 7714
Byungcherl Charlie Sohn. The effect of accounting comparability on the accrual-based and real earnings management[J]. Journal of Accounting and Public Policy,2016,35(5):513-539.
APA Byungcherl Charlie Sohn.(2016).The effect of accounting comparability on the accrual-based and real earnings management.Journal of Accounting and Public Policy,35(5),513-539.
MLA Byungcherl Charlie Sohn."The effect of accounting comparability on the accrual-based and real earnings management".Journal of Accounting and Public Policy 35.5(2016):513-539.
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