Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts

By Patrick Vorst. 2016

144 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8181d84f9ca539bf17b1d2f48f0eba4c652f6ba3

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. Nemit Shroff
2. Rodrigo S. Verdi
3. S. Roychowdhury
4. Martin Walker
5. Beatriz García Osma
6. Juan Manuel García Lara
7. L. Doukakis
8. Daniel A. Cohen

In Strategy and Management

1. Nemit Shroff
2. Rodrigo S. Verdi
3. S. Roychowdhury
4. Ross L. Watts
5. Halbert White
6. Luo Zuo
7. Beatriz García Osma
8. Juan Manuel García Lara

Citations in the corpus

• The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “…to existing investors.26 Related to Cohen and Zarowin’s (2010) and Kothari et al.’s (2016) evidence on a negative relation between real earnings management and lower future performance, Vorst (2016) examines the relation between current R&D cuts, future R&D expenditures and firm performance.”
• Does Litigation Deter or Encourage Real Earnings Management? (2019, unknown): “Managers can portray these reductions as having a persistent positive influence on earnings, when in fact they are unsustainable and/or detrimental to a company’s long-term competitiveness (Cohen and Zarowin 2010; Kothari et al. 2016; Vorst 2016).”