We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

Corporate life cycle has received considerable interest in the accounting, finance and
corporate governance literature. We synthesize this literature to inform readers about the …

This paper documents evidence that financial constraints increase firms' toxic emissions
given that firms actively trade off abatement costs against potential legal liabilities. Exploring …

ABSTRACT I study whether managers use real activities manipulation and accrual-based
earnings management as substitutes in managing earnings. I find that managers trade off …

Corporate investment decisions require managers to forecast expected future cash flows
from potential investments. Although these forecasts are a critical component of successful …

To deter financial misstatements, many companies have recently adopted compensation
recovery policies—commonly known as “clawbacks”—that authorize the board to recoup …

This research examines the impact of online display advertising and paid search advertising
relative to offline advertising on firm performance and firm value. Using proprietary data on …

This study investigates the influence of managerial incentives to meet or beat the zero
earnings benchmark on labor cost behavior of private Belgian firms. We posit that relative to …

Prior studies investigate the determinants and consequences of real earnings management
(REM) as a function of firm-specific characteristics. In this study, we examine how …

This study examines the impact of firms' environmental, social and governance (ESG)
initiatives on financial performance. It also compares the valuation effects of corporate social …