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Debt Contracting and Real Earnings Management
We examine the relation between firms’ real earnings management decisions and the level of slack in their net worth debt covenants. Using private debt covenant data, we find that the overall level of real earnings management ...
Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
(American Accounting Association, 2011)
We examine whether firms resort to real earnings management when their ability to manage accruals is constrained by higher quality auditors. In settings involving strong upward earnings management incentives, i.e., for ...