Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 2 of 2 for “"Real Activities Management"”.
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Do Managers Manipulate Employee Labor Costs to Meet Firm- and Executive-Level Targets?
Fair and equitable employee compensation within firms has received considerable attention by regulators, the media, and academic researchers. For example, many prominent CEOs have made explicit commitments to compensate employees fairly (Business Roundtable, 2019). The objective of this study is to …
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Auditors' Reactions to and Companies' Control of Classification Shifting
Classification shifting is an earnings management tool that managers use to misclassify items within the income statement to inflate core earnings (McVay 2006). This study investigates how high-quality auditors (i.e., Big Four auditors, auditors with long tenure, and industry-specialist auditors) …