...Stephen Gray; Arjan Premti Purpose The purpose of this study is to examine how lenders alter their behavior when faced with real earnings management. Design/methodology/approach This study uses the incremental R-square approach as in Kim and Kross (2005) to examine how much lenders rely...

... that existed measures of real earnings management, whether corrected for performance or not, rely crucially on strong assumptions. The authors provide a novel modelling that permits panel structure so as to correct for heterogeneity across firms while permitting to determine endogenously the number...

...Sondes Draief; Adel Chouaya Purpose The aim of this study is to investigate whether debt maturity matters for the choice of earnings management strategy (i.e. accruals earnings management and real earnings management). Design/methodology/approach The sample involves 486 American listed firms...