Construct · 1 fields · 1 citations

real versus accrual earnings management trade-off: a standalone construct

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

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Financial reporting

managers' use of real activities manipulation and accrual manipulation as substitutes, chosen by their relative costs and timing.

In financial reporting, real versus accrual earnings management trade-off refers to managers' use of real activities manipulation and accrual manipulation as substitutes, chosen by their relative costs and timing. This meaning comes from Zang (2011) in The Accounting Review.[1]

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Nearby constructs

real-accrual earnings management trade-off1 fields · 1 citationsanchor · a standalone construct accrual2 fields · 2 citationsjingle · one word, two constructs earnings management1 fields · 1 citationsanchor · a standalone construct

References

Zang, A. Y. (2011). Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management. The Accounting Review, 87(2), 675-703. https://doi.org/10.2308/accr-10196

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