[
Alawag, G. (2021). Business group opportunism: the difference in real earnings management between parent firms and nonparent firms. Asian Journal of Accounting Research, 6(2), 246‒261. Retrieved from https://www.emerald.com/insight/2443-4175.htm10.1108/AJAR-07-2020-0046
]Search in Google Scholar
[
Alhadab, M., & Nguyen, T. (2018). Corporate diversification and accrual and real earnings management: A non-linear relationship. Review of Accounting and Finance, 17(2), 198‒214. https://doi.org/10.1108/RAF-06-2016-0098
]Search in Google Scholar
[
Badertscher, B. A. (2011). Overvaluation and the choice of alternative earnings management mechanisms. The Accounting Review, 86(5), 1491‒1518. Retrieved from https://www.jstor.org/stable/2304557710.2308/accr-10092
]Search in Google Scholar
[
Bange, M. M., & De Bondt, W. F. M. (1998). R&D budgets and corporate earnings targets. Journal of Corporate Finance, 4(2), 153‒184. https://doi.org/10.1016/S0929-1199(98)00006-6
]Search in Google Scholar
[
Bushee, B. J. (1998). The influence of institutional investors on Myopic R&D Investment Behavior. The Accounting Review, 73(3), 305‒333. Retrieved from https://www.jstor.org/stable/248542
]Search in Google Scholar
[
Chung, R., Firth, M., & Kim, J. B. (2002). Institutional monitoring and opportunistic earnings management. Journal of Corporate Finance, 8, 29‒48.10.1016/S0929-1199(01)00039-6
]Search in Google Scholar
[
Cohen, D. A. & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2‒19. https://doi.org/10.1016/j.jacceco.2010.01.002
]Search in Google Scholar
[
Cremers, K. M. & Petajisto, A. (2009). How active is your fund manager? A new measure that predicts performance. Review of Financial Studies, 22(9), 3329‒3365.10.1093/rfs/hhp057
]Search in Google Scholar
[
Debnath, N. C., Chowdhury, S. P. & Khan, S. (2021). Ownership structure and real earnings management: An empirical study on emerging economy. Corporate Ownership & Control, 18(2), 74‒89. https://doi.org/10.22495/cocv18i2art6
]Search in Google Scholar
[
Dong, N., Wang, F., Zhang, J., & Zhou, J. (2020). Ownership structure and real earnings management: Evidence from China. Journal of Accounting and Public Policy, 39(3), 106733. https://doi.org/10.1016/j.jaccpubpol.2020.106733
]Search in Google Scholar
[
Döring, S., Drobetz, W., El Ghoul, S., Guedhami, O., & Schröder, H. (2021). Cross-country determinants of institutional investors’ investment horizons. Finance Research Letters, 39. https://doi.org/10.1016/j.frl.2020.101641
]Search in Google Scholar
[
Doucouliagos, C., & Stanley, T. D. (2013). Are all economic facts greatly exaggerated? Theory competition and selectivity. Journal of Economic Surveys, 27, 316–339. https://doi.org/10.1111/j.1467-6419.2011.00706.x
]Search in Google Scholar
[
Egger, M., Smith, G. D., Schneider, M., & Minder, C. (1997). Bias in meta-analysis detected by a simple, graphical test. BMJ, 315(7109), 629‒634. https://doi.org/10.1136/bmj.315.7109.629
]Search in Google Scholar
[
Enomoto, M., Kimura, F., & Yamaguchi, T. (2015). Accrual-based and real earnings management: An international comparison for investor protection. Journal of Contemporary Accounting & Economics, 11, 183‒198. https://doi.org/10.1016/j.jcae.2015.07.001
]Search in Google Scholar
[
Ewert, R., & Wagenhofer, A. (2005). Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review, 80(4), 1101–1124. Retrieved from http://www.jstor.org/stable/409311810.2308/accr.2005.80.4.1101
]Search in Google Scholar
[
Farooqi, J., Harris, O., & Ngo, T. (2014). Corporate diversification, real activities manipulation, and firm value. Journal of Multinational Financial Management, 27, 130‒151. https://doi.org/10.1016/j.mulfin.2014.06.010
]Search in Google Scholar
[
Farooqi, J., Jory, S., & Ngo, T. (2020). Active fund managers and earnings management at portfolio companies. Review of Accounting and Finance, 19(1), 48‒82. https://doi.org/10.1108/RAF-11-2017-0209
]Search in Google Scholar
[
Francis, B., Hasan, I., & Li, L. (2016). A cross-country study of legal-system strength and real earnings management. Journal of Accounting and Public Policy, 35, 477‒512. https://doi.org/10.1016/j.jaccpubpol.2016.06.004
]Search in Google Scholar
[
Garcia Lara, J., Garcia Osma, B., & Penalva, F. (2020). Conditional conservatism and the limits to earnings management. Journal of Accounting and Public Policy, 39(4). https://doi.org/10.1016/j.jaccpubpol.2020.106738
]Search in Google Scholar
[
Garcia Osma, B., Gomez-Conde, J., & Lopez-Valeiras, E. (2022, June). Management control systems and real earnings management: Effects on firm performance. Management Accounting Research, 100781. https://doi.org/10.1016/j.mar.2021.100781
]Search in Google Scholar
[
Garel, A., Martin-Flores, J. M., Petit-Romec, A., & Scott, A. (2021), Institutional investor distraction and earnings management. Journal of Corporate Finance, 66, 101801. https://doi.org/10.1016/j.jcorpfin.2020.101801
]Search in Google Scholar
[
Geyer-Klingeberg, J., Hang, M., & Rathgeber, A. W. (2019). What drives financial hedging? A meta-regression analysis of corporate hedging determinants. International Review of Financial Analysis, 61, 203‒221. https://doi.org/10.1016/j.irfa.2018.11.006
]Search in Google Scholar
[
Geyer-Klingeberg, J., Hang, M., & Rathgeber, A. W. (2020). Meta-analysis in finance research: opportunities, challenges, and contemporary applications. International Review of Financial Analysis, 71, 101524. https://doi.org/10.1016/j.irfa.2020.101524
]Search in Google Scholar
[
Ghaleb, B. A. A., Kamardin, H., & Tabash, M. I. (2020). Family ownership concentration and real earnings management: Empirical evidence from an emerging market. Cogent Economics & Finance, 8. https://doi.org/10.1080/23322039.2020.1751488
]Search in Google Scholar
[
Griffin, P. A., Hong, H. A., Liu, Y., & Ryou, J. W. (2021). The dark side of CEO social capital: Evidence from real earnings management and future operating performance. Journal of Corporate Finance, 68, https://doi.org/10.1016/j.jcorpfin.2021.101920
]Search in Google Scholar
[
Gunny, K. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3), 855–888. https://doi.org/10.1111/j.1911-3846.2010.01029.x
]Search in Google Scholar
[
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365‒383. https://doi.org/10.2308/acch.1999.13.4.365
]Search in Google Scholar
[
Kałdoński, M., & Jewartowski, T. (2017). Agency costs of overvalued equity and earnings management in companies listed on WSE. Economics and Business Review, 17(1), 7‒37. https://doi.org/10.18559/ebr.2017.1.2
]Search in Google Scholar
[
Kałdoński, M., Jewartowski, T., & Mizerka, J. (2020). Capital market pressure, real earnings management, and institutional ownership stability—Evidence from Poland. International Review of Financial Analysis, 71, 101315. https://doi.org/10.1016/j.irfa.2019.01.009
]Search in Google Scholar
[
Lemma, T., Negash, M., Mlilo, M., & Lulseged, A. (2018). Institutional ownership, product market competition, and earnings management: Some evidence from international data. Journal of Business Research, 90, 151‒163. https://doi.org/10.1016/j.jbusres.2018.04.035
]Search in Google Scholar
[
Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69, 505‒527. https://doi.org/10.1016/S0304-405X(03)00121-1
]Search in Google Scholar
[
Li, C., Tseng, Y., & Chen, T. K. (2016). Top management team expertise and corporate real earnings management activities. Advances in Accounting, 34, 117‒132. https://doi.org/10.1016/j.adiac.2016.07.007
]Search in Google Scholar
[
Liu, J. L., & Tsai, C. C. (2015). Board member characteristics and ownership structure impacts on real earnings management: Evidence from Taiwan. Accounting and Finance Research, 4(4). http://dx.doi.org/10.5430/afr.v4n4p8410.5430/afr.v4n4p84
]Search in Google Scholar
[
Min, C. (2015). Chinese sate controlling, institutional participation and real earnings management. International Journal of Economics and Finance, 7(9). https://doi.org/10.5539/ijef.v7n9p255
]Search in Google Scholar
[
Ronen, J., & Yaari, V. (2008). Earnings management, emerging insights in theory, practice, and research. New York: Springer.
]Search in Google Scholar
[
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and, Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
]Search in Google Scholar
[
Sakaki, H., Jackson, D., & Jory, S. (2017). Institutional ownership stability and real earnings management. Review of Quantitative Finance and Accounting, 49, 227‒244. https://doi.org/10.1007/s11156-016-0588-7
]Search in Google Scholar
[
Shah, S. F., Rashid, A., & Malik, W. S. (2020). Potential substitution between accrual earnings management and real earnings management among Pakistani listed firms. Global Business Review. https://doi.org/10.1177/0972150920957617
]Search in Google Scholar
[
Shayan-Nia, M., Sinnadurai, P., Mohd-Sanusi, Z., & Hermawan, A. N. A. (2017). How efficient ownership structure monitors income manipulation? Evidence of real earnings management among Malaysian firms. Research in International Business and Finance, 41, 54‒66. https://doi.org/10.1016/j.ribaf.2017.04.013
]Search in Google Scholar
[
Sohn, B. C. (2016). The effect of accounting comparability on the accrual-based and real earnings management. Journal of Accounting and Public Policy, 35, 513–539. https://doi.org/10.1016/j.jaccpubpol.2016.06.003
]Search in Google Scholar
[
Stanley, T. D. (2008). Meta-regression methods for detecting and estimating empirical effects in the presence of publication selection. Oxford Bulletin of Economics and Statistics, 70(1), 103‒127. https://doi.org/10.1111/j.1468-0084.2007.00487.x
]Search in Google Scholar
[
Stanley, T. D., & Doucouliagos, H. (2012). Meta-regression analysis in economics and business. Abingdon: Routledge.10.4324/9780203111710
]Search in Google Scholar
[
Stanley, T. D., & Doucouliagos, H (2019). Practical significance, meta-analysis and the credibility of economics. (IZA Discussion Paper No. 12458). Retrieved from https://ssrn.com/abstract=342759510.2139/ssrn.3427595
]Search in Google Scholar
[
Wei, Y. S., & Chou, S. C. (2018). Corporate entity representatives of business group and real earnings management: Evidence from Taiwan. Asia-Pacific Journal of Accounting & Economics, 27(2), 490‒509. https://doi.org/10.1080/16081625.2018.1517603
]Search in Google Scholar
[
World Bank. (2016). The World Bank Annual Report 2016. Washington, DC. Retrieved from https://openknowledge.worldbank.org/handle/10986/24985
]Search in Google Scholar
[
Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review, 87(2), 675‒703. Retrieved from http://www.jstor.org/stable/2324561910.2308/accr-10196
]Search in Google Scholar