Does litigation deter or encourage real earnings management
In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct differences-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headquartered in the Ninth Circuit. REM increases sign...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2020
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1832 https://ink.library.smu.edu.sg/context/soa_research/article/2859/viewcontent/Does_Litigation_Encourage_REM_2019_av.pdf |
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| Institution: | Singapore Management University |
| Language: | English |