R&D Expenditure and Earnings Targets

122 citations recorded by the source corpus.

Citations in the corpus

Earnings quality in ex‐post failed firms (2009, unknown): “Effects of accounting and real earnings manipulation on the usefulness of earnings Prior research on earnings management in healthy firms shows that often discretionary accruals are value-relevant and are used by managers as a signalling device (Guay et al., 1996; Subramanyam, 1996). Healy and Palep”
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, unknown): “The extant literature on accounting choices suggests incentives determining management behavior in situations when accounting discretion is allowed (Garcı́a Osma and Young, 2009; Myers et al., 2007; Beatty and Weber, 2006; Fields et al., 2001; Francis et al., 1996).”
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, unknown): “These results are consistent with the findings of Osma and Young (2009). Combined with the results in Table 2, they support our argument that managers are more likely to use real earnings management to achieve predetermined targets (e.”
From Finance to Marketing: The Impact of Financial Leverage on Customer Satisfaction (2015, unknown): “For example, advertising and R&D are commonly the first line items to be cut to meet earnings expectations or when the economy is not growing (Cohen, Mashruwala, and Zach 2010; Deleersnyder et al. 2009; Graham, Harvey, and Rajgopal 2005; Osma and Young 2009).”