How Do Reporting Frequency and Analyst Perceptions of Real Activities Manipulation (RAM) Influence Managers' RAM Behavior?

What is it about?

Despite the increasing interest in and importance of RAM, to date, little research has examined methods to deter the use of RAM by managers. Accordingly, this study investigates the unexplored questions of whether increased financial reporting and/or informing managers of the negative perceptions associated with RAM would reduce the use of RAM by managers for earnings manipulation.

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