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- Publisher Website: 10.1111/1911-3846.12376
- Scopus: eid_2-s2.0-85044667540
- WOS: WOS:000428847100019
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Article: The Real Effects of Real Earnings Management: Evidence from Innovation
Title | The Real Effects of Real Earnings Management: Evidence from Innovation |
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Authors | |
Issue Date | 2018 |
Citation | Contemporary Accounting Research, 2018, v. 35, p. 525-557 How to Cite? |
Abstract | We examine the consequences of real earnings management from an innovation perspective and investigate the patent output of firms likely to be managing earnings through altering their R&D expenditures. We find that R&D cuts related to earnings management lead to fewer patents, less influential patent output, and lower innovative efficiency compared to other R&D cuts. Our results thus suggest that real earnings management may obstruct firms’ technological progress and highlight the potential costs of managerial manipulation of R&D expenditures to alter reported earnings. |
Persistent Identifier | http://hdl.handle.net/10722/258997 |
ISI Accession Number ID |
DC Field | Value | Language |
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dc.contributor.author | Bereskin, F | - |
dc.contributor.author | Hsu, P | - |
dc.contributor.author | Rotenberg, W | - |
dc.date.accessioned | 2018-09-03T03:59:49Z | - |
dc.date.available | 2018-09-03T03:59:49Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Contemporary Accounting Research, 2018, v. 35, p. 525-557 | - |
dc.identifier.uri | http://hdl.handle.net/10722/258997 | - |
dc.description.abstract | We examine the consequences of real earnings management from an innovation perspective and investigate the patent output of firms likely to be managing earnings through altering their R&D expenditures. We find that R&D cuts related to earnings management lead to fewer patents, less influential patent output, and lower innovative efficiency compared to other R&D cuts. Our results thus suggest that real earnings management may obstruct firms’ technological progress and highlight the potential costs of managerial manipulation of R&D expenditures to alter reported earnings. | - |
dc.language | eng | - |
dc.relation.ispartof | Contemporary Accounting Research | - |
dc.title | The Real Effects of Real Earnings Management: Evidence from Innovation | - |
dc.type | Article | - |
dc.identifier.email | Hsu, P: paulhsu@hku.hk | - |
dc.identifier.authority | Hsu, P=rp01553 | - |
dc.identifier.doi | 10.1111/1911-3846.12376 | - |
dc.identifier.scopus | eid_2-s2.0-85044667540 | - |
dc.identifier.hkuros | 289092 | - |
dc.identifier.volume | 35 | - |
dc.identifier.spage | 525 | - |
dc.identifier.epage | 557 | - |
dc.identifier.isi | WOS:000428847100019 | - |