... with industry and year fixed effects, and cross-sectional analysis is used for further analysis. Findings It is found that the higher the degree of customer concentration, the more likely a company is to engage in real earnings management mainly through discretionary expenses instead of accrual-based...

...Srikanth Potharla Purpose The present study aims to examine the relationship between real earnings management and earnings persistence and also to test how the group affiliation of the firms influences this relationship. Design/methodology/approach The study draws the sample of listed non...

... linear modeling to examine the impact of economic growth (emerging markets), country, and culture on real earnings management (REM) for a sample of firms from 31 countries. Findings The results reveal a negative association between REM and Hofstede’s (1980) measures of individualism, masculinity...