Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121409710> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W3121409710 endingPage "832" @default.
- W3121409710 startingPage "808" @default.
- W3121409710 abstract "Using a unique database of monthly media advertising spending, we examine whether managers engage in real earnings management to meet quarterly financial reporting benchmarks. We extend prior literature by (1) separately analyzing advertising activities, allowing us to explore the possibility that managers could reduce or boost advertising to meet benchmarks; (2) analyzing actual activities as opposed to inferring them from reported expenses, which are also subject to accrual choices; (3) investigating the timing, within a quarter, of altered advertising spending; and (4) examining quarterly earnings benchmarks. We find that managers, on average, reduce advertising spending to avoid losses and earnings decreases. However, we also report that firms in the late stages of their life cycle increase advertising to meet earnings benchmarks. Finally, we find some evidence that firms increase advertising in the third month of a fiscal quarter and in the fourth quarter to beat prior year’s earnings." @default.
- W3121409710 created "2021-02-01" @default.
- W3121409710 creator A5000871568 @default.
- W3121409710 creator A5027857528 @default.
- W3121409710 creator A5086891928 @default.
- W3121409710 date "2009-07-07" @default.
- W3121409710 modified "2023-10-09" @default.
- W3121409710 title "The use of advertising activities to meet earnings benchmarks: evidence from monthly data" @default.
- W3121409710 cites W1503711780 @default.
- W3121409710 cites W1997874962 @default.
- W3121409710 cites W2067171170 @default.
- W3121409710 cites W2067475882 @default.
- W3121409710 cites W2085135472 @default.
- W3121409710 cites W2334548368 @default.
- W3121409710 cites W3023181463 @default.
- W3121409710 cites W3121476230 @default.
- W3121409710 cites W3123660499 @default.
- W3121409710 cites W3124073814 @default.
- W3121409710 cites W3124365414 @default.
- W3121409710 cites W3125688476 @default.
- W3121409710 cites W3125693224 @default.
- W3121409710 cites W3125788531 @default.
- W3121409710 cites W4230336695 @default.
- W3121409710 cites W4250730897 @default.
- W3121409710 doi "https://doi.org/10.1007/s11142-009-9105-8" @default.
- W3121409710 hasPublicationYear "2009" @default.
- W3121409710 type Work @default.
- W3121409710 sameAs 3121409710 @default.
- W3121409710 citedByCount "149" @default.
- W3121409710 countsByYear W31214097102012 @default.
- W3121409710 countsByYear W31214097102013 @default.
- W3121409710 countsByYear W31214097102014 @default.
- W3121409710 countsByYear W31214097102015 @default.
- W3121409710 countsByYear W31214097102016 @default.
- W3121409710 countsByYear W31214097102017 @default.
- W3121409710 countsByYear W31214097102018 @default.
- W3121409710 countsByYear W31214097102019 @default.
- W3121409710 countsByYear W31214097102020 @default.
- W3121409710 countsByYear W31214097102021 @default.
- W3121409710 countsByYear W31214097102022 @default.
- W3121409710 countsByYear W31214097102023 @default.
- W3121409710 crossrefType "journal-article" @default.
- W3121409710 hasAuthorship W3121409710A5000871568 @default.
- W3121409710 hasAuthorship W3121409710A5027857528 @default.
- W3121409710 hasAuthorship W3121409710A5086891928 @default.
- W3121409710 hasBestOaLocation W31214097102 @default.
- W3121409710 hasConcept C10138342 @default.
- W3121409710 hasConcept C112698675 @default.
- W3121409710 hasConcept C121955636 @default.
- W3121409710 hasConcept C139719470 @default.
- W3121409710 hasConcept C144133560 @default.
- W3121409710 hasConcept C162324750 @default.
- W3121409710 hasConcept C166957645 @default.
- W3121409710 hasConcept C178283979 @default.
- W3121409710 hasConcept C2781426361 @default.
- W3121409710 hasConcept C4577558 @default.
- W3121409710 hasConcept C80515813 @default.
- W3121409710 hasConcept C85079727 @default.
- W3121409710 hasConcept C95457728 @default.
- W3121409710 hasConceptScore W3121409710C10138342 @default.
- W3121409710 hasConceptScore W3121409710C112698675 @default.
- W3121409710 hasConceptScore W3121409710C121955636 @default.
- W3121409710 hasConceptScore W3121409710C139719470 @default.
- W3121409710 hasConceptScore W3121409710C144133560 @default.
- W3121409710 hasConceptScore W3121409710C162324750 @default.
- W3121409710 hasConceptScore W3121409710C166957645 @default.
- W3121409710 hasConceptScore W3121409710C178283979 @default.
- W3121409710 hasConceptScore W3121409710C2781426361 @default.
- W3121409710 hasConceptScore W3121409710C4577558 @default.
- W3121409710 hasConceptScore W3121409710C80515813 @default.
- W3121409710 hasConceptScore W3121409710C85079727 @default.
- W3121409710 hasConceptScore W3121409710C95457728 @default.
- W3121409710 hasIssue "4" @default.
- W3121409710 hasLocation W31214097101 @default.
- W3121409710 hasLocation W31214097102 @default.
- W3121409710 hasOpenAccess W3121409710 @default.
- W3121409710 hasPrimaryLocation W31214097101 @default.
- W3121409710 hasRelatedWork W1937783556 @default.
- W3121409710 hasRelatedWork W2029131118 @default.
- W3121409710 hasRelatedWork W2040125617 @default.
- W3121409710 hasRelatedWork W2576150530 @default.
- W3121409710 hasRelatedWork W2613256765 @default.
- W3121409710 hasRelatedWork W3121394919 @default.
- W3121409710 hasRelatedWork W3121409710 @default.
- W3121409710 hasRelatedWork W3122550242 @default.
- W3121409710 hasRelatedWork W3123847803 @default.
- W3121409710 hasRelatedWork W3124808727 @default.
- W3121409710 hasVolume "15" @default.
- W3121409710 isParatext "false" @default.
- W3121409710 isRetracted "false" @default.
- W3121409710 magId "3121409710" @default.
- W3121409710 workType "article" @default.