What are the consequences of real earnings management

By Katherine A. Gunny. 2005

279 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/3c3a4afc9d1edfef9714983775ae378f9825153c

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Citations in the corpus

Independent audit committee characteristics and real earnings management (2014, background): “Real earnings management may also negatively affect future operating performance (Gunny, 2005) and consequently shareholders’ interests.”
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2010, background): “In related research, Gunny (2005) examines the consequences of real earnings management and finds that real earnings management has a significant negative impact on future operating performance.”
Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items (2010, background): “to customers to temporarily increase sales and cutting research and development expense (e.g. Baber et al., 1991; Bushee 1998; Gunny, 2005; Roychowdhury, 2006).”
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, unknown): “Following Gunny (2005) we derive normal R&D expense by estimating the regression , , 1 0 1 2 3 , 4 , 5 , 6 , 1 7 , 1 , , 1 , 1 , 1 1 ,i t i t i t i t i t i t i t i t i t i t i t RD RD a INT BTM CAPEX MV ROA e A A A”
The use of advertising activities to meet earnings benchmarks: evidence from monthly data (2010, background): “Zang [2006] and Gunny [2005] separately analyze a finer set of annual variables that proxy for real earnings management, which”
The “Numbers Game” in the Pre- and Post-Sarbanes-Oxley Eras (2009, unknown): “We build on prior studies (Gunny [2006]; Roychowdhury [2006]; Zang [2006]) to develop our proxies for real earnings management.”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, background): “…to ABEM,12 RAEM decreases firm value in the long run because RAEM accompanies mostly cash transaction that deviates from normal operating cycle (Gunny 2005; Mizik and Jacobson 2007).13 The recent change of EM pattern from ABEM to RAEM and the significance of negative effects of RAEM on firm…”