Real Earnings Management and Cost of Capital

By Jeong‐Bon Kim, Byungcherl Charlie Sohn. 2013

326 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/35b7b7817c72ac8e91556cbad0d6017d6aba53a8

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Monomita Nandy
2. Geert Braam
3. Suman Lodh
4. Utz Weitzel
5. Byungcherl Charlie Sohn

In Finance

1. Monomita Nandy
2. Utz Weitzel
3. Byungcherl Charlie Sohn
4. Geert Braam
5. Suman Lodh

Citations in the corpus

• Accrual-based and real earnings management and political connections (2015, background): “Real earnings management is considered to be more expensive than accrual-based earnings management (Graham et al., 2005; Kim and Sohn, 2013).”
• The effect of accounting comparability on the accrual-based and real earnings management (2016, background): “Kim and Sohn (2013) predict and find that the cost of equity capital increases with firms’ REM as well as AEM activities.”
• Abnormal real operations, real earnings management, and subsequent crashes in stock prices (2014, unknown): “On the other hand, Gunny (2010) finds that 4 While not directly analyzing the consequence of REM on operating performance, Kim and Sohn (2013) and Ge and Kim (2014a, b) find that DRO increases the cost of capital. firms that use DRO to meet earnings benchmarks actually perform better in the…”
• Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection (2015, unknown): “JEL Classification: G34 K22 M41 P4 G38 Keywords: earnings management, investor protection, corporation law, securities law, regulation Electronic copy available at: https://ssrn.com/abstract=2066797 1”