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Keywords: Real activities manipulation
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Journal Articles
The effect of real activities manipulation on going concern audit opinions for financially distressed companies
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2018) 17 (4): 514–539.
Published: 31 October 2018
...Hongkang Xu; Mai Dao; Jia Wu Purpose This study aims to examine the effect of real activities manipulation (RAM) on auditors’ decision of issuing going concern (GC) opinions for distressed companies. Design/methodology/approach This study estimates and examines three types of RAM: reduction...
Journal Articles
Managerial opportunism and real activities manipulation: evidence from option backdating firms
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2017) 16 (3): 282–302.
Published: 14 August 2017
...Nana Y. Amoah; Anthony Anderson; Isaac Bonaparte; Susan Muzorewa Purpose This study aims to examine the use of real activities manipulation by firms implicated in the stock option backdating scandal. Design/methodology/approach The real activity manipulation measures are as follows: abnormal R...
