Effect of Leverage on Real Earnings Management: Evidence from Korea

Effect of Leverage on Real Earnings Management: Evidence from Korea

This study examines how leverage affects real earnings management (REM) in non-financial firms listed on the Korea Composite Stock Price Index from 2010 to 2018 by employing total, short-term, and long-term debt ratios (i.e., leverage) as independent variables and four REM metrics as dependent varia...

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Bibliographic Details
Main Authors: Ana Belen Tulcanaza-Prieto, Younghwan Lee, Jeong-Ho Koo
Format: Article
Language:English
Published: MDPI AG 2020-03-01
Series:Sustainability
Subjects:
seasonality of real earnings management
leverage
abnormal cash flow from operations
abnormal sg&amp
a expenses
abnormal production costs
Online Access:https://www.mdpi.com/2071-1050/12/6/2232

Internet

https://www.mdpi.com/2071-1050/12/6/2232

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