… is difficult to detect because it is done in the real activities of companies such as sales and
… that corporate governance affects the real earnings management. Corporate governance …

… corporate governance in the context of accruals management… of governance constrain real
earnings management. Graham … of earnings management through real activities and note that …

… We do not think this alternative explanation is valid because our results are robust to controlling
for corporate governance variables, as discussed above. To further refute this alternative …

… This study investigates whether corporate governance can mitigate real earnings management.
… This study investigates whether corporate governance helps to constrain real earnings …

… information; therefore, high residuals correspond to high levels of real earnings manipulation,
resulting in positive ABN_REM when a firm manages earnings through REM initiatives. …

… real earnings management measure for firm i in year t as the real earnings management
measures in year t minus the matched firm’s real earnings management measure for year t (…

… not be damaged by a manager’s private interests. This paper examines the role of corporate
governance in the context of real activitybased earnings management. We focus on board …

… of real earnings management on credit rates, we can conclude that the manager uses real
activities earnings management … So, when manager manipulates accounting earnings by real …

… corporate governance impact is on firm value in the presence of earning quality and real
earning management … , earning quality and moderate, the real earning management between …

… corporate social responsibility (CSR) activities are associated with real activities earnings
management … We also investigate whether corporate governance (CG) moderates the …