Earnings management, investor sentiment and short-termism

PurposeThis study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits.Design/methodology/app...

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Veröffentlicht in:	Journal of applied accounting research 2024-10, Vol.25 (5), p.1146-1164
Hauptverfasser:	Formiga Miranda, Kléber, Machado, Márcio André Veras
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accruals Capital markets Cash flow Corporate profits Earnings management Financial reporting Financial statements Influence International finance Investments Investor behavior Liquidity Optimism Profits Securities markets Stock prices Strategic planning
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