The differential choice of chaebol in earnings management

Title
The differential choice of chaebol in earnings management
Author(s)
박종국홍영은[홍영은]김태우[김태우]
Issue Date
201509
Citation
Journal of Applied Business Research, v.31, no.5, pp.1909 - 1927
Abstract
This study examines the methods of the differential choice of Korean ��chaebol�� in earnings management. Consistent with our prediction, we find a negative association between chaebols�� ownership and accrual-based earnings management, whereas there is no clear difference between chaebols�� ownership and real-based earnings management. Furthermore, we find evidence that chaebols exhibit a strongly positive relationship with overproduction-based real activities manipulation, indicating that chaebols prefer overproduction as a method of real earnings management. From additional analyses, we also find that abnormal cash flow from operations is negatively associated with suspect chaebol firm-years that just met zero. ? 2015, CIBER Institute. All rights reserved.
URI
http://hdl.handle.net/YU.REPOSITORY/30956
ISSN
0892-7626
Appears in Collections:
경영대학 > 회계세무학과 > Articles
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