skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
All items
Books
Articles
Images
Audio Visual
Maps
Graduate theses
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
This feature requires javascript
Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance
International journal of economics and financial issues, 2017-01, Vol.7 (1)
[Peer Reviewed Journal]
Copyright EconJournals 2017 ;EISSN: 2146-4138
Full text available
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance
Author:
Andreas, Andreas
Subjects:
Cash flow
;
Earnings
;
Income
;
Market statistics
Is Part Of:
International journal of economics and financial issues, 2017-01, Vol.7 (1)
Description:
Deviating from normal business practices to manipulate reported income is defined as real earnings management (Rowchowdhury 2006). A firm can alter the level of accruals to obtain the desired level of a high stock price and/or earnings. The desire to achieve a high stock price and/or earnings to meet the earnings benchmark induces corporate managers to engage in earning management, inflating current earnings at the expense of the firms' economic values. To meet a certain earnings target, managers can wait until the year-end to use discretionary accruals to manage reported earnings. However, this strategy runs the risk that the amount of earnings that needs to be manipulated is greater than the available discretionary accruals because the discretion on accruals is bounded by GAAP (Barton and Simko 2002). Real activities manipulations are less subject to this constraint. The focus of this study is the real activities manipulations because the auditors and regulators are less likely to be concerned with such behaviors. The results suggest that firms are likely to engage in real activity manipulation through operating cash flow. Further analysis reveals that firms more likely to engage in real activity manipulation have higher market performance than do their counterpart.
Publisher:
Mersin: EconJournals
Language:
English
Identifier:
EISSN: 2146-4138
Source:
AUTh Library subscriptions: ProQuest Central
DOAJ Directory of Open Access Journals
This feature requires javascript
This feature requires javascript
Back to results list
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript