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• W569120723 abstract "This paper examines the consequences of four types of real earnings management. Using financial statement data, I identify firms that engage in any of the following real earnings management activities: (1) myopically investing in R&D to increase income, (2) myopically investing in SG&A to increase income, (3) timing of income recognition from the disposal of long-lived assets and investments, and (4) cutting prices to boost sales in the current period and /or overproducing to decrease COGS expense. Then, I explicitly examine (i) the extent to which real earnings management affects subsequent operating performance (as measured by both earnings and cash flows), and (ii) whether market participants (investors and analysts) expect the subsequent decline in performance. The empirical results are consistent with all four types of real earnings management activities having a significantly negative impact on future operating performance. Additionally, it appears that investors recognize the future earnings implications of myopic investment in SG&A and cutting prices and/or overproducing to increase current period income. The results are inconsistent with investors recognizing the future earnings implications of myopic investment in R&D and the strategic timing of asset sales. The results are consistent with analysts recognizing the future earnings implications of all four types of real earnings management. I am grateful for the guidance and support from my advisor, Xiao-Jun Zhang, and to Sunil Dutta, Qintao Fan, Maria Nondorf, Shai Levi, James Powell and Mark Seasholes for their insights and suggestions. I would also like to thank Tracey Zhang, Shimon Kogan, Gavin Cassar, Zvi Singer and Tatiana Fedyk for their helpful comments. Errors or omissions are my responsibility." @default.
• W569120723 created "2016-06-24" @default.
• W569120723 creator A5088029550 @default.
• W569120723 date "2005-01-01" @default.
• W569120723 modified "2023-10-02" @default.
• W569120723 title "What are the consequences of real earnings management" @default.
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