Concepedia

Real Activities Manipulation

Real Activities Manipulation is a form of financial statement fraud involving intentional alterations of a firm’s actual operating activities to misrepresent its underlying economic performance.

109

Publications

17.6K

Citations

232

Authors

171

Institutions

Publications per year

2017–2026

53

Variants

Real Earnings Management

Parents

Publications

109

Earnings management through real activities manipulation

Sugata Roychowdhury · Journal of Accounting and Economics · 2006 · 5.3K citations

, , +12

Accrual-based and real earnings management activities around seasoned equity offerings

Daniel Cohen, Paul Zarowin · Journal of Accounting and Economics · 2010 · 2.4K citations

, , +11

The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*

Katherine Gunny · Contemporary Accounting Research · 2010 · 1.4K citations

, , +12

Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

Amy Zang · The Accounting Review · 2011 · 1.4K citations · Full text

, , +10

Earnings Management through Real Activities Manipulation

Sugata Roychowdhury · SSRN Electronic Journal · 2003 · 1.2K citations · Full text

, , +12

1–5 of 109

Authors

232

  1. TN
    Thanh Ngo

    East Carolina University, United States

    5 publications · 144 citations

    5

    h-index

  2. SR
    Sugata Roychowdhury

    Boston College, United States

    4 publications · 7.1K citations

    4

    h-index

  3. DC
    Daniel Cohen

    Vanderbilt University, United States

    4 publications · 3K citations

    4

    h-index

  4. BC
    Byungcherl Charlie Sohn

    University of Macau, Macao SAR China

    4 publications · 115 citations

    4

    h-index

  5. NM
    Natalie Mizik

    University of Washington, United States

    4 publications · 993 citations

    4

    h-index

1–5 of 232

Institutions

171

  1. East Carolina University

    Greenville, United States

    5 h-index

    8 publications

    247 citations

  2. Massachusetts Institute of Technology

    Cambridge, United States

    4 h-index

    5 publications

    6.3K citations

  3. University of Macau

    Macao, Macao

    4 h-index

    5 publications

    162 citations

  4. Universidad Católica de la Santísima Concepción

    Concepción, Chile

    3 h-index

    3 publications

    78 citations

  5. University of Southampton

    Southampton, United Kingdom

    3 h-index

    3 publications

    60 citations

  6. École Supérieure des Sciences Économiques et Commerciales

    Cergy, France

    3 h-index

    4 publications

    195 citations

  7. University of Washington

    Seattle, United States

    3 h-index

    5 publications

    799 citations

  8. Xiamen University

    Xiamen, China

    2 h-index

    4 publications

    350 citations

1–8 of 171

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 2.3K citations

    13

    h-index

  2. Contemporary Accounting Research

    CAR · 4 publications · 1.7K citations

    4

    h-index

  3. The Accounting Review

    4 publications · 2.1K citations

    4

    h-index

  4. Review of Accounting and Finance

    3 publications · 55 citations

    3

    h-index

  5. European Accounting Review

    EAR · 3 publications · 145 citations

    3

    h-index

1–5