This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...

When corporate insiders sell their stock in quantities that deviate from firm-specific trends, their trades are more likely to precede bad news over a horizon of several months, but not in the short run. This is consistent with insiders avoiding “suspicious timing” when engaging into “suspicious amounts” of trading, the combination of which would likely result in Rule 10b-5 securities lawsuits....

I examine whether managerial stock and options holdings influence the propensity of goingpublic firms to manipulate financial information, as measured by the incidence of shareholder class action lawsuits and discretionary accruals. Examining a sample of U.S. firms that went public during the years 1996-2006, I find some evidence that firms in which top managers receive large stock options gran...

This paper investigates whether earnings management occurs in non-profit hospitals. Using manually collected financial data of the foundation hospitals in Taiwan over the period from 2006 to 2008, I find non-profit hospitals tend to manage earnings to a range just above zero by examining the distribution of reported income on a sample of 45 hospitals and 133 hospital-year observations. The stud...