Real earnings management: A review of the international literature

Ahsan Habib, Dinithi Ranasinghe, Julia Yonghua Wu, Pallab Kumar Biswas and Fawad Ahmad

Accounting and Finance, 2022, vol. 62, issue 4, 4279-4344

Abstract: We provide a systematic literature review of the determinants and consequences of real earnings management (REM) in an international context. We provide a theoretical framework for REM, the development of REM measures, and review the determinants of REM, categorising these into financial reporting, auditing, governance and controls, capital market incentives, and regulatory determinants. We then review the empirical literature on the consequences of REM. We provide some suggestions for future research on measurement issues related to REM, and on filling gaps in the empirical research investigating its determinants and consequences.

Date: 2022
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https://doi.org/10.1111/acfi.12968

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