{"id":"https://openalex.org/W125907702","doi":null,"title":"Earnings Management around Research and Development Manipulation","display_name":"Earnings Management around Research and Development Manipulation","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W125907702","mag":"125907702"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:hur:ijaraf:v:4:y:2014:i:2:p:26-37","doi":null,"is_oa":false,"landing_page_url":"http://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research1.pdf","pdf_url":"http://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research1.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103332246","display_name":"Rihab Guidara","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rihab Guidara","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5102773449","display_name":"Youn\u00e9s Boujelb\u00e8ne","orcid":"https://orcid.org/0000-0002-0012-8704","observed_orcids":["https://orcid.org/0000-0002-0012-8704"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Youn\u00e9s Boujelb\u00e8ne","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0012-8704","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.6509,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.91172704,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"4","issue":"2","first_page":"26","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9919999837875366},{"id":"https://openalex.org/keywords/research-and-development","display_name":"research and development","score":0.8539999723434448},{"id":"https://openalex.org/keywords/r-d-investment","display_name":"R&D investment","score":0.8109999895095825},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9520000219345093},{"id":"https://openalex.org/keywords/managerial-incentives","display_name":"managerial incentives","score":0.6700000166893005},{"id":"https://openalex.org/keywords/managerial-skills","display_name":"management skills","score":0.8190000057220459},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8180000185966492},{"id":"https://openalex.org/keywords/french-firms","display_name":"French firms","score":0.6349999904632568}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.9287500977516174},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8606023788452148},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6603400707244873},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6484431028366089},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.6379363536834717},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6236949563026428},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5773745775222778},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5461569428443909},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.481145977973938},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42279064655303955},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3286173939704895},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3274874687194824},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.08274415135383606},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.05191534757614136},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:RePEc:hur:ijaraf:v:4:y:2014:i:2:p:26-37","doi":null,"is_oa":false,"landing_page_url":"http://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research1.pdf","pdf_url":"http://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research1.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:hur:ijaraf:v:4:y:2014:i:2:p:30-41","doi":null,"is_oa":false,"landing_page_url":"http://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research.pdf","pdf_url":"http://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.678.5896","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.678.5896","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research1.pdf","raw_type":"text"},{"id":"mag:125907702","doi":null,"is_oa":false,"landing_page_url":"https://hrmars.com/hrmars_papers/Article_04_Earnings_Management_around_Research1.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210192748","display_name":"International Journal of Academic Research in Accounting Finance and Management Sciences","issn_l":"2225-8329","issn":["2225-8329","2308-0337"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4322696514","host_organization_name":"Human Resource Management Academic Research Society","host_organization_lineage":["https://openalex.org/P4322696514"],"host_organization_lineage_names":["Human Resource Management Academic Research Society"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W359351061","https://openalex.org/W590517707","https://openalex.org/W1167015076","https://openalex.org/W1492155385","https://openalex.org/W1494322119","https://openalex.org/W1507978786","https://openalex.org/W1542920408","https://openalex.org/W1578137192","https://openalex.org/W1582869754","https://openalex.org/W1586724634","https://openalex.org/W1606424903","https://openalex.org/W1971763123","https://openalex.org/W1971952757","https://openalex.org/W1986187321","https://openalex.org/W1991134790","https://openalex.org/W1994618675","https://openalex.org/W1999367373","https://openalex.org/W2018669576","https://openalex.org/W2027450872","https://openalex.org/W2041380708","https://openalex.org/W2046511287","https://openalex.org/W2060896567","https://openalex.org/W2072784758","https://openalex.org/W2074799515","https://openalex.org/W2075773523","https://openalex.org/W2076590581","https://openalex.org/W2083606439","https://openalex.org/W2090650059","https://openalex.org/W2091391576","https://openalex.org/W2092274371","https://openalex.org/W2098861776","https://openalex.org/W2103364700","https://openalex.org/W2112352537","https://openalex.org/W2120084007","https://openalex.org/W2122753608","https://openalex.org/W2126114123","https://openalex.org/W2134235811","https://openalex.org/W2151699494","https://openalex.org/W2154291072","https://openalex.org/W2156576580","https://openalex.org/W2204661759","https://openalex.org/W2316013164","https://openalex.org/W2321113091","https://openalex.org/W2902338730","https://openalex.org/W3023181463","https://openalex.org/W3121259908","https://openalex.org/W3122450728","https://openalex.org/W3122584203","https://openalex.org/W3122770637","https://openalex.org/W3123227524","https://openalex.org/W3123704752","https://openalex.org/W3124119953","https://openalex.org/W3124170598","https://openalex.org/W3124365414","https://openalex.org/W3124435561","https://openalex.org/W3125039634","https://openalex.org/W3125111241","https://openalex.org/W3125677029","https://openalex.org/W3125693224","https://openalex.org/W3125788531","https://openalex.org/W3125985723","https://openalex.org/W3134496997"],"related_works":["https://openalex.org/W2153746166","https://openalex.org/W2789470313","https://openalex.org/W1513302980","https://openalex.org/W2209477030","https://openalex.org/W7098233879","https://openalex.org/W571863544","https://openalex.org/W3181349141","https://openalex.org/W1578137192","https://openalex.org/W1848764937","https://openalex.org/W2143877045"],"abstract_inverted_index":{"Abstract":[0],"The":[1,61,84],"aim":[2],"of":[3,11,35,68],"this":[4],"paper":[5],"is":[6,25,63,87],"to":[7,31,54],"investigate":[8],"the":[9,50,81,90],"impact":[10],"research":[12],"and":[13,37,41,75,100],"development":[14],"investment":[15],"(R&D)":[16],"on":[17,58,65],"managers":[18],"\u2019":[19],"behaviour.":[20],"Specifically,":[21],"considering":[22],"that":[23,42,95],"R&D":[24,43,56,74,96],"a":[26,32,47,66],"specific":[27],"investment,":[28],"inherently":[29],"exposed":[30],"high":[33,38],"level":[34],"uncertainty":[36],"information":[39],"asymmetry":[40],"accounting":[44,76],"choices":[45],"are":[46,78],"controversial":[48],"issue,":[49],"current":[51],"study":[52,62],"tries":[53],"evaluate":[55],"effect":[57],"earnings":[59,104,109],"management.":[60,105],"conducted":[64],"sample":[67],"French":[69],"companies":[70],"investing":[71],"heavily":[72],"in":[73],"data":[77],"collected":[79],"from":[80],"Worldscope":[82],"database.":[83],"earning":[85],"management":[86],"estimated":[88],"through":[89],"discretionary":[91],"accruals.":[92],"Results":[93],"indicate":[94],"favours":[97],"both":[98],"incentive":[99],"ability":[101],"for":[102],"managers\u2019":[103],"Key":[106],"words":[107],"R&D,":[108],"management,":[110],"accruals":[111]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}