... RPTs and EM. Until now, only two studies were conducted on the relationship of RPTs sales and AEM (Nguyen, 2016 ; Nguyen and Tran, 2020), both proposing a detrimental effect of RPTs on financial reporting quality. Related party transactions Accruals earning management Real earnings management...

... positively predict the underlying stock’s next-day excess return much better in real earnings management firms, with a larger magnitude of effect in periods right before regular earnings announcement dates. Originality/value This paper makes a marginal and novel contribution by showing that real earnings...

... alternate real earnings management (REM) methods on a dummy variable indicating whether a firm falls in the crisis event window or not, during our 15-year sample period. This paper also detects switches made by suspected firms from repurchasing to other REM tools such as reducing discretionary expenditures...