MANAGEMENT OF EARNINGS THROUGH THE MANIPULATION OF REAL ACTIVITIES THAT AFFECT CASH FLOW FROM OPERATIONS

By S. Roychowdhury. 2006

129 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/d2b1886ffa6f94a67ccf81bd2c44a770288c4119

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Citations in the corpus

The Economic Implications of Corporate Financial Reporting (2005, unknown): “Roychowdhury (2003) argues that firms overproduce and give sales discounts to meet earnings targets.”
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management (2006, unknown): “We also contribute to the growing literature on “real” vs. “GAAP” earnings management (Roychowdhury, 2005; Cohen et al., 2005; Graham et al., 2005; 2006).”
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets (2006, unknown): “Indeed, evidence reported by Roychowdhury (2003) suggests that firms manage cash flows from operations to avoid reporting losses.”
Taxable Income, Future Earnings, and Equity Values (2004, background): “Recent studies provide evidence of earnings management through the recognition and reversal of tax accruals, which affect the income tax expense (and hence net income) but do not impact pretax earnings. For example, Schrand and Wong (2003) and Burgstahler et al. (2002) report on earnings management ”
What are the consequences of real earnings management (2005, methodology): “14 (deflated by assets) just as a function of sales as described by Dechow et al. (1998) and implemented by Roychowdhury (2003).”
Accounting conservatism and corporate governance (2009, methodology): “pointed out by Roychowdhury and Watts (2004). Following these authors, our proxy for the”
Earnings Management and Earnings Quality (2008, methodology): “Notable in the time-series approach is Teoh et al. (1998), who use the pre-IPO financial statements included in the prospectus as a benchmark to compare with the IPO year numbers.”
Earnings quality in ex‐post failed firms (2009, methodology): “…or reduce necessary expenses such as those on advertising and asset maintenance to meet their earnings targets (Bushee, 1998; Graham et al., 2005, Roychowdhury, 2006; Cohen et al., 2008; García Osma and Young, 2009).5 Thus, whilst real earnings management is not an entirely accounting phenomenon…”
Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, background): “Finally, we consider the sector of activity variables (IND) and year (YEAR), which are important factors of measurement because sectors and specific years could have a better results by identifying discretionary accruals (Roychowdhury 2006).”