Firms approaching deterioration in financial performance may make income-increasing accounting choices an attempt to survive what is probably deemed by the management as a temporary bad period. This study attempts empirically examine real activities-based earnings manipulation among financially troubled firms Malaysia over years prior and after being officially designated “financially distresse...

Most of the current research on earnings management focuses on the detection of abnormal accruals. The purpose of this study is to detect manipulation of real activities to meet earnings targets. I analyze cash flow from operations (CFO), production costs and discretionary expenses. Using a simple model to determine the normal levels of these variables, I detect abnormally low CFO and abnormall...

OBJECTIVES This study examines the age-related increase of in-hand manipulation, the consistency of using a manipulation strategy, and the relationship between the frequency of in-hand manipulation and activities that typically require use of intrinsic hand control. METHOD Children (N = 184) between 2 years and 7 years of age were observed during selected activities that could elicit three fo...

At a time when Science, Technology, Engineering and Mathematics (STEM) professions are in great demand, the question as to how to cultivate learners’ interests in these fields becomes more urgent. This paper presents valuable guidance in building positive mathematics learning experiences among students of all ages. Using effective, enjoyable, and real-life activities, it presents an innovative,...