Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

By Lilian H. Chan, Kevin C. W. Chen, Tai-Yuan Chen, Yangxin Yu. 2015

252 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5098cee33b5a3d81d8eb359d819ddddda94e4836

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. Seraina C. Anagnostopoulou
2. Bohyun Yoon
3. J. Lee
4. Andrianos E. Tsekrekos
5. Byul Kim
6. H. Al‐Shaer

In Economics and Econometrics

1. Seraina C. Anagnostopoulou
2. Bohyun Yoon
3. J. Lee
4. Andrianos E. Tsekrekos
5. Byul Kim

In Strategy and Management

1. Seraina C. Anagnostopoulou
2. Bohyun Yoon
3. J. Lee
4. Andrianos E. Tsekrekos
5. Byul Kim
6. H. Al‐Shaer

Citations in the corpus

• Is Earnings Quality Associated with Corporate Social Responsibility? Evidence from the Korean Market (2019, result): “The results of Table 6 are in line with the substitution hypothesis in the literature of earnings management [16,17].”
• The effect of financial leverage on real and accrual-based earnings management (2017, methodology): “ing an empirical setting similar to that of Zang (2012) and Chan et al. (2015) for EM suspect firms, which considers that the decision to engage in AM and RM is a joint one, with AM undertaken”