Earnings management by firms in the sec’s pilot program

HIGHLIGHTS

• What: Using a sample of firms selected in a pilot program of the SHO the authors investigate whether managers make trade-off decisions between accrual-based earnings management and real activities manipulation over the period 2000-2015. Subsequently utilizing these calculations the authors examine trade-off decisions by management in the specific settings of this paper. The authors define these firms as "suspects" based on three criteria described later in the paper, as the purpose of the study is not to test if firms engage in any type of earnings management behavior, rather - if there is a . . .
  

   

  

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