{"id":"https://openalex.org/W4324322181","doi":"https://doi.org/10.1108/s1574-076520230000025005","title":"Ethical Challenges Regarding Earnings Management, Short Sellers, and Real Activities Manipulation","display_name":"Ethical Challenges Regarding Earnings Management, Short Sellers, and Real Activities Manipulation","publication_year":2023,"publication_date":"2023-03-15","ids":{"openalex":"https://openalex.org/W4324322181","doi":"https://doi.org/10.1108/s1574-076520230000025005"},"language":"en","primary_location":{"id":"doi:10.1108/s1574-076520230000025005","doi":"https://doi.org/10.1108/s1574-076520230000025005","is_oa":false,"landing_page_url":"https://doi.org/10.1108/s1574-076520230000025005","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research on Professional Responsibility and Ethics in Accounting","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4324322242","display_name":"Research on Professional Responsibility and Ethics in Accounting"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"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/A5079369493","display_name":"Jap Efendi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I203172682","display_name":"Northern Arizona University","ror":"https://ror.org/0272j5188","country_code":"US","type":"education","lineage":["https://openalex.org/I203172682"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jap Efendi","raw_affiliation_strings":["Northern Arizona University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Northern Arizona University, USA","institution_ids":["https://openalex.org/I203172682"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035953898","display_name":"Li\u2010Chin Jennifer Ho","orcid":"https://orcid.org/0000-0002-3752-724X","observed_orcids":["https://orcid.org/0000-0002-3752-724X"]},"institutions":[{"id":"https://openalex.org/I189196454","display_name":"The University of Texas at Arlington","ror":"https://ror.org/019kgqr73","country_code":"US","type":"education","lineage":["https://openalex.org/I189196454"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Li-Chin Jennifer Ho","raw_affiliation_strings":["University of Texas at Arlington, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Texas at Arlington, USA","institution_ids":["https://openalex.org/I189196454"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103081045","display_name":"Lawrence Murphy Smith","orcid":"https://orcid.org/0000-0003-0378-4632","observed_orcids":["https://orcid.org/0000-0003-0378-4632"]},"institutions":[{"id":"https://openalex.org/I96749437","display_name":"Texas A&M University \u2013 Corpus Christi","ror":"https://ror.org/01mrfdz82","country_code":"US","type":"education","lineage":["https://openalex.org/I96749437"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"L. Murphy Smith","raw_affiliation_strings":["Texas A&M University-Corpus Christi, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas A&M University-Corpus Christi, USA","institution_ids":["https://openalex.org/I96749437"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100433610","display_name":"Yu Zhang","orcid":"https://orcid.org/0000-0002-7210-1156","observed_orcids":["https://orcid.org/0000-0002-7210-1156"]},"institutions":[{"id":"https://openalex.org/I147569298","display_name":"Mount St. Joseph University","ror":"https://ror.org/00e8nsh51","country_code":"US","type":"education","lineage":["https://openalex.org/I147569298"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yu Zhang","raw_affiliation_strings":["Mount St. Joseph University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mount St. Joseph University, USA","institution_ids":["https://openalex.org/I147569298"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.5989,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.91660817,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"103","last_page":"126"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.00039999998989515007,"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"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9959999918937683},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.8610000014305115},{"id":"https://openalex.org/keywords/short-selling","display_name":"short selling","score":0.9639999866485596},{"id":"https://openalex.org/keywords/short-sellers","display_name":"short sellers","score":0.4569999873638153},{"id":"https://openalex.org/keywords/accruals","display_name":"accruals","score":0.7680000066757202},{"id":"https://openalex.org/keywords/analyst-forecast-accuracy","display_name":"analyst forecast accuracy","score":0.47600001096725464},{"id":"https://openalex.org/keywords/external-discipline","display_name":"external discipline","score":0.4790000021457672},{"id":"https://openalex.org/keywords/short-selling-regulation","display_name":"short-selling regulation","score":0.6449999809265137},{"id":"https://openalex.org/keywords/financial-reporting-ethics","display_name":"financial reporting ethics","score":0.3889999985694885}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8799903392791748},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8416296243667603},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6718834042549133},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.591484546661377},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5529546737670898},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.34632599353790283},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.33993399143218994},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28803449869155884}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/s1574-076520230000025005","doi":"https://doi.org/10.1108/s1574-076520230000025005","is_oa":false,"landing_page_url":"https://doi.org/10.1108/s1574-076520230000025005","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research on Professional Responsibility and Ethics in Accounting","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":54,"referenced_works":["https://openalex.org/W167379901","https://openalex.org/W652873606","https://openalex.org/W1248721669","https://openalex.org/W1496887914","https://openalex.org/W1506430637","https://openalex.org/W1571720745","https://openalex.org/W1580432019","https://openalex.org/W1707935632","https://openalex.org/W1934412383","https://openalex.org/W1986187321","https://openalex.org/W1999226894","https://openalex.org/W2011154793","https://openalex.org/W2020823474","https://openalex.org/W2027806049","https://openalex.org/W2040125617","https://openalex.org/W2040767172","https://openalex.org/W2046757114","https://openalex.org/W2057190074","https://openalex.org/W2058670446","https://openalex.org/W2062530631","https://openalex.org/W2064593071","https://openalex.org/W2071085806","https://openalex.org/W2075288496","https://openalex.org/W2086677450","https://openalex.org/W2098016658","https://openalex.org/W2113430743","https://openalex.org/W2120084007","https://openalex.org/W2128127523","https://openalex.org/W2131136597","https://openalex.org/W2143142296","https://openalex.org/W2149662459","https://openalex.org/W2194306004","https://openalex.org/W2581457020","https://openalex.org/W2606343591","https://openalex.org/W2967447823","https://openalex.org/W3023181463","https://openalex.org/W3097216846","https://openalex.org/W3121394919","https://openalex.org/W3121665031","https://openalex.org/W3122048555","https://openalex.org/W3122120371","https://openalex.org/W3122489987","https://openalex.org/W3122608391","https://openalex.org/W3122983295","https://openalex.org/W3123227524","https://openalex.org/W3123895924","https://openalex.org/W3124138979","https://openalex.org/W3124170598","https://openalex.org/W3124365414","https://openalex.org/W3125438718","https://openalex.org/W3125677029","https://openalex.org/W3125990888","https://openalex.org/W3194090727","https://openalex.org/W4230336695"],"related_works":["https://openalex.org/W2416582846","https://openalex.org/W95103454","https://openalex.org/W2514830898","https://openalex.org/W3124138979","https://openalex.org/W2654439771","https://openalex.org/W2638594858","https://openalex.org/W7202205065","https://openalex.org/W2245460047","https://openalex.org/W2992170685","https://openalex.org/W3124586137"],"abstract_inverted_index":{"Abstract":[0],"A":[1],"long-time":[2],"ethical":[3],"issue":[4],"in":[5,120,136,156,185,191],"financial":[6,178],"accounting":[7],"is":[8,59,143],"earnings":[9,15,52,162,174],"management.":[10,53,163],"Two":[11],"popular":[12],"ways":[13],"that":[14,75,94,102,131,148],"are":[16,189],"managed":[17],"include":[18],"use":[19],"of":[20,55,85,140,168],"accruals":[21],"(Kothari":[22],"et":[23],"al.,":[24],"2016)":[25],"and":[26,38,41,47,67,118],"real":[27],"activities":[28],"management":[29],"(RM).":[30],"This":[31,99,164],"study":[32],"examines":[33],"the":[34,125,128,146],"association":[35,43],"between":[36,44],"RM":[37,48,58,106,159],"short":[39,45,76,103,149,195],"selling":[40,150],"an":[42,152],"sellers":[46,77,104],"behavior":[49,160],"related":[50],"to":[51,113,170],"Instead":[54],"using":[56],"accruals,":[57],"accomplished":[60],"by":[61,111],"timing":[62],"investment":[63],"or":[64],"financing":[65],"decisions":[66],"thereby":[68],"alter":[69],"reported":[70],"earnings.":[71],"Our":[72],"results":[73],"show":[74],"avoid":[78],"targeting":[79],"firms":[80,93,134],"with":[81,145,173],"a":[82,108,137],"high":[83],"level":[84],"RM,":[86,141],"but":[87],"this":[88],"only":[89],"holds":[90],"for":[91,161],"those":[92],"just":[95],"meet":[96],"analysts\u2019":[97],"forecasts.":[98],"result":[100],"suggests":[101],"interpret":[105],"as":[107,177],"signal":[109],"used":[110],"companies":[112],"convey":[114],"their":[115,121],"\u201cgood":[116],"news\u201d":[117],"confidence":[119],"future":[122],"performance.":[123],"On":[124],"other":[126],"hand,":[127],"authors":[129],"document":[130],"heavily":[132],"shorted":[133],"engage":[135],"lower":[138],"amount":[139],"which":[142],"consistent":[144],"notion":[147],"plays":[151],"external":[153],"disciplinary":[154],"role":[155],"constraining":[157],"firms\u2019":[158],"chapter":[165],"would":[166],"be":[167],"interest":[169],"anyone":[171],"concerned":[172],"management,":[175],"such":[176],"market":[179],"analysts,":[180],"investors,":[181],"academic":[182],"researchers,":[183],"and,":[184],"particular,":[186],"regulators,":[187],"who":[188],"involved":[190],"setting":[192],"rules":[193],"on":[194],"selling.":[196]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-03-16T00:00:00"}
