Real earnings management: A review of the international literature

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dc.citation.issue4
dc.citation.volume62
dc.contributor.authorHabib A
dc.contributor.authorRanasinghi D
dc.contributor.authorWu JY
dc.contributor.authorBiswas PK
dc.contributor.authorAhmad F
dc.contributor.editorDai L
dc.date.accessioned2024-02-12T01:27:07Z
dc.date.accessioned2024-07-25T06:51:37Z
dc.date.available2022-06-14
dc.date.available2024-02-12T01:27:07Z
dc.date.available2024-07-25T06:51:37Z
dc.date.issued2022-12
dc.description.abstractWe provide a systematic literature review of the determinants and consequences of real earnings management (REM) in an international context. We provide a theoretical framework for REM, the development of REM measures, and review the determinants of REM, categorising these into financial reporting, auditing, governance and controls, capital market incentives, and regulatory determinants. We then review the empirical literature on the consequences of REM. We provide some suggestions for future research on measurement issues related to REM, and on filling gaps in the empirical research investigating its determinants and consequences.
dc.description.confidentialfalse
dc.edition.editionDecember 2022
dc.format.pagination4279-4344
dc.identifier.citationHabib A, Ranasinghe D, Wu JY, Biswas PK, Ahmad F. (2022). Real earnings management: A review of the international literature. Accounting and Finance. 62. 4. (pp. 4279-4344).
dc.identifier.doi10.1111/acfi.12968
dc.identifier.eissn1467-629X
dc.identifier.elements-typejournal-article
dc.identifier.issn0810-5391
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/71041
dc.languageEnglish
dc.publisherJohn Wiley and Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand.
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1111/acfi.12968
dc.relation.isPartOfAccounting and Finance
dc.rights(c) 2022 The Author/s
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectaccruals earnings management
dc.subjectcorporate governance
dc.subjectfinancial reporting regulations
dc.subjectreal earnings management
dc.subjectSarbanes Oxley Act
dc.titleReal earnings management: A review of the international literature
dc.typeJournal article
pubs.elements-id453867
pubs.organisational-groupOther
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