Construct · 1 fields · 1 citations

real earnings management: a standalone construct

One name. One construct. A landmark on the map.

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Accounting

managing reported earnings by changing actual operations, such as price discounts, overproduction or cuts to discretionary spending.

In accounting, real earnings management refers to managing reported earnings by changing actual operations, such as price discounts, overproduction or cuts to discretionary spending. This meaning comes from Roychowdhury (2006) in Journal of Accounting and Economics.[1]

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Nearby constructs

earnings management1 fields · 1 citationsanchor · a standalone construct real-accrual earnings management trade-off1 fields · 1 citationsanchor · a standalone construct real versus accrual earnings management trade-off1 fields · 1 citationsanchor · a standalone construct

References

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370. https://doi.org/10.1016/j.jacceco.2006.01.002

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