Substitution between Accrual-Based Earnings Management and Real Activities Manipulation - A Commentary and Guidance for Future Research
Substitution between Accrual-Based Earnings Management and Real Activities Manipulation - A Commentary and Guidance for Future Research
复制标题
应计利润管理与实际活动操纵之间的替代——对未来研究的评论和指导
DOI：
10.2308/jfr-2022-009
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发表时间：
2022
影响因子：
1.5
通讯作者：
Thomas Z Lys
中科院分区：
文献类型：
--
作者：
D. Cohen;Thomas Z Lys
考虑到大量已发表的研究证实并扩展了Cohen、Dey、Lys（2008）的原始发现，我们得出结论，Pincus、Wu和Hwang（2022，本期）对盈余管理文献做出了适度的贡献。具体而言，他们的分析没有纳入最新进展的盈余管理文献，特别是衡量和估计的真实的盈余管理活动和纳入不断变化的信息环境。因此，我们得出的结论是，平卡斯，吴，黄的结果和结论之间的替代应计和真实的盈余管理活动应谨慎解释。
Considering the voluminous published research confirming and extending the original findings of Cohen, Dey, Lys (2008), we conclude that Pincus, Wu, and Hwang (2022, this issue) make a modest contribution to the earnings management literature. Specifically, their analysis does not incorporate recent advances in the earnings management literature, especially the measurement and estimation of real earnings management activities and the incorporation of the changing information environment. As a result, we conclude that Pincus, Wu, and Hwang results and conclusions with regards to the substitution between accrual-based and real earnings management activities should be interpreted with caution.