Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence
By Rustom M. Irani, David Oesch. Journal of Financial and Quantitative Analysis, 2014
212 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/aed3f9c35bf75e653def6e2bf285974b695a75e5
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In Accounting
In Strategy and Management
Citations in the corpus
- Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, background): “Irani and Oesch (2014) document that managers use real earnings management in response to analysts’ pressure.”