Reporting Frequency and Presentation Format: Detecting Real Activities Manipulation
Abstract
As management increasingly manages earnings through real activities manipulation (RAM), RAM detection has become an important issue. This study investigates the role of reporting frequency and presentation format in detecting sales-related RAM. Based on the results of an online experiment with 77 experienced financial analysts, we find that more frequent financial reporting significantly improves sales-related RAM detection when financial...
Paper Details
Title
Reporting Frequency and Presentation Format: Detecting Real Activities Manipulation
Published Date
Sep 1, 2015
Volume
30
Issue
3
Pages
63 - 77
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