Habib ARanasinghi DWu JYBiswas PKAhmad FDai L2024-02-122024-07-252022-06-142024-02-122024-07-252022-12Habib 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).0810-5391https://mro.massey.ac.nz/handle/10179/71041We 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.(c) 2022 The Author/sCC BY-NC-ND 4.0https://creativecommons.org/licenses/by-nc-nd/4.0/accruals earnings managementcorporate governancefinancial reporting regulationsreal earnings managementSarbanes Oxley ActJournal article10.1111/acfi.129681467-629Xjournal-article4279-4344