메뉴 건너뛰기




Volumn 27, Issue 3, 2010, Pages 855-888

The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks

Author keywords

Earnings benchmarks; Earnings management; Real activities manipulation; Signaling

Indexed keywords


EID: 77956590698     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1111/j.1911-3846.2010.01029.x     Document Type: Article
Times cited : (909)

References (36)
  • 2
    • 0001527151 scopus 로고
    • The effect of concern about reported income on discretionary spending decisions: The case of research and development
    • Baber, W., P. M. Fairfield J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. Accounting Review 66 (4 818 829.
    • (1991) Accounting Review , vol.66 , Issue.4 , pp. 818-829
    • Baber, W.1    Fairfield, P.M.2    Haggard, J.A.3
  • 3
    • 0036990814 scopus 로고    scopus 로고
    • The balance sheet as an earnings management constraint
    • Barton, J. P. Simko. 2002. The balance sheet as an earnings management constraint. Accounting Review 77 (Supplement 1 27.
    • (2002) Accounting Review , vol.77 , Issue.SUPPL. , pp. 1-27
    • Barton, J.1    Simko, P.2
  • 4
    • 21344482133 scopus 로고
    • The timing of asset sales and earnings manipulation
    • Bartov, E. 1993. The timing of asset sales and earnings manipulation. Accounting Review 68 (4 840 855.
    • (1993) Accounting Review , vol.68 , Issue.4 , pp. 840-855
    • Bartov, E.1
  • 5
  • 6
    • 0036591182 scopus 로고    scopus 로고
    • Real investment implications of employee stock option exercises
    • Bens, D., V. Nagar M. F. H. Wong. 2002. Real investment implications of employee stock option exercises. Journal of Accounting Research 40 (2 359 406.
    • (2002) Journal of Accounting Research , vol.40 , Issue.2 , pp. 359-406
    • Bens, D.1    Nagar, V.2    Wong, M.F.H.3
  • 7
    • 0000165340 scopus 로고
    • Explicit and implicit tax effects of the R&D tax credit
    • Berger, P. 1993. Explicit and implicit tax effects of the R&D tax credit. Journal of Accounting Research 31 (2 131 171.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 131-171
    • Berger, P.1
  • 8
    • 0031498155 scopus 로고    scopus 로고
    • Earnings management to avoid earnings decreases and losses
    • Burgstahler, D. I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (2 99 126.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.2 , pp. 99-126
    • Burgstahler, D.1    Dichev, I.2
  • 9
    • 0032116927 scopus 로고    scopus 로고
    • The influence of institutional investors on myopic R&D investment behavior
    • Bushee, B. 1998. The influence of institutional investors on myopic R&D investment behavior. Accounting Review 73 (3 305 333.
    • (1998) Accounting Review , vol.73 , Issue.3 , pp. 305-333
    • Bushee, B.1
  • 10
    • 2442648862 scopus 로고    scopus 로고
    • R&D expenditures and CEO compensation
    • Cheng, S. 2004. R&D expenditures and CEO compensation. Accounting Review 79 (2 305 327.
    • (2004) Accounting Review , vol.79 , Issue.2 , pp. 305-327
    • Cheng, S.1
  • 12
    • 0000549673 scopus 로고    scopus 로고
    • Earnings management: Reconciling the views of accounting academics, practitioners, and regulators
    • Dechow, P. M. D. J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14 (2 235 250.
    • (2000) Accounting Horizons , vol.14 , Issue.2 , pp. 235-250
    • Dechow, P.M.1    Skinner, D.J.2
  • 13
  • 15
    • 27844569369 scopus 로고    scopus 로고
    • Economic effects of tightening accounting standards to restrict earnings management
    • Ewert, R. A. Wagenhofer. 2005. Economic effects of tightening accounting standards to restrict earnings management. Accounting Review 80 (4 1101 1125.
    • (2005) Accounting Review , vol.80 , Issue.4 , pp. 1101-1125
    • Ewert, R.1    Wagenhofer, A.2
  • 16
    • 0000928969 scopus 로고
    • Risk, return and equilibrium: Empirical tests
    • Fama, E. J. Macbeth. 1973. Risk, return and equilibrium: Empirical tests. Journal of Political Economy 81 (3 607 636.
    • (1973) Journal of Political Economy , vol.81 , Issue.3 , pp. 607-636
    • Fama, E.1    MacBeth, J.2
  • 19
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20 (2 125 149.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.2 , pp. 125-149
    • Hayn, C.1
  • 21
    • 34248998560 scopus 로고    scopus 로고
    • Earnings management and accounting income aggregation
    • Jacob, J. B. Jorgensen. 2007. Earnings management and accounting income aggregation. Journal of Accounting and Economics 43 (2/3 369 390.
    • (2007) Journal of Accounting and Economics , vol.43 , Issue.2-3 , pp. 369-390
    • Jacob, J.1    Jorgensen, B.2
  • 22
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2 193 228.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.1
  • 23
    • 38249012163 scopus 로고
    • Information in prices about future earnings: Implications for earnings response coefficients
    • Kothari, S. R. Sloan. 1992. Information in prices about future earnings: Implications for earnings response coefficients. Journal of Accounting and Economics 15 (2 143 172.
    • (1992) Journal of Accounting and Economics , vol.15 , Issue.2 , pp. 143-172
    • Kothari, S.1    Sloan, R.2
  • 24
    • 1642320428 scopus 로고    scopus 로고
    • Corporate earnings: Fact and fiction
    • Lev, B. 2003. Corporate earnings: Fact and fiction. Journal of Economic Perspectives 17 (2 27 50.
    • (2003) Journal of Economic Perspectives , vol.17 , Issue.2 , pp. 27-50
    • Lev, B.1
  • 25
    • 76649090844 scopus 로고
    • Do taxes affect corporate financing decisions?
    • Mackie-Mason, J. 1990. Do taxes affect corporate financing decisions? Journal of Finance 45 (5 1471 1493.
    • (1990) Journal of Finance , vol.45 , Issue.5 , pp. 1471-1493
    • MacKie-Mason, J.1
  • 26
    • 0035995637 scopus 로고    scopus 로고
    • Management's incentives to avoid negative earnings surprises
    • Matsumoto, D. 2002. Management's incentives to avoid negative earnings surprises. Accounting Review 77 (3 483 514.
    • (2002) Accounting Review , vol.77 , Issue.3 , pp. 483-514
    • Matsumoto, D.1
  • 27
    • 0035598330 scopus 로고    scopus 로고
    • The effect of missing a quarterly earnings benchmark on the CEO's annual bonus
    • Matsunaga, S. C. Park. 2001. The effect of missing a quarterly earnings benchmark on the CEO's annual bonus. Accounting Review 76 (3 313 332.
    • (2001) Accounting Review , vol.76 , Issue.3 , pp. 313-332
    • Matsunaga, S.1    Park, C.2
  • 28
    • 43949157366 scopus 로고
    • Earnings management preceding management buyout offers
    • Perry, S. T. Williams. 1994. Earnings management preceding management buyout offers. Accounting Review 18 (2 157 180.
    • (1994) Accounting Review , vol.18 , Issue.2 , pp. 157-180
    • Perry, S.1    Williams, T.2
  • 29
    • 84892702170 scopus 로고    scopus 로고
    • Estimating standard errors in finance panel data sets: Comparing approaches
    • Petersen, M. A. 2009. Estimating standard errors in finance panel data sets: Comparing approaches. Review of Financial Studies 22 (1 435 480.
    • (2009) Review of Financial Studies , vol.22 , Issue.1 , pp. 435-480
    • Petersen, M.A.1
  • 30
    • 33748458326 scopus 로고    scopus 로고
    • Earnings management through real activities manipulation
    • Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42 (3 335 370.
    • (2006) Journal of Accounting and Economics , vol.42 , Issue.3 , pp. 335-370
    • Roychowdhury, S.1
  • 31
    • 0002878655 scopus 로고
    • Earnings management
    • Schipper, K. 1989. Earnings management. Accounting Horizons 3 (1 91 102.
    • (1989) Accounting Horizons , vol.3 , Issue.1 , pp. 91-102
    • Schipper, K.1
  • 33
    • 0011273327 scopus 로고    scopus 로고
    • Inventory changes and future returns
    • Thomas, J. K. H. Zhang. 2002. Inventory changes and future returns. Review of Accounting Studies 7 (2-3 163 187.
    • (2002) Review of Accounting Studies , vol.7 , Issue.23 , pp. 163-187
    • Thomas, J.K.1    Zhang, H.2
  • 34
    • 0000539865 scopus 로고
    • An explanation for accounting income smoothing
    • Trueman, B. S. Titman. 1988. An explanation for accounting income smoothing. Journal of Accounting Research 26 (Supplement 127 139.
    • (1988) Journal of Accounting Research , vol.26 , Issue.SUPPL. , pp. 127-139
    • Trueman, B.1    Titman, S.2
  • 35
    • 0000674202 scopus 로고
    • Towards a positive theory of the determination of accounting standards
    • Watts, R. J. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53 (1 112 134.
    • (1978) Accounting Review , vol.53 , Issue.1 , pp. 112-134
    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.