Earnings Manipulation and Adjustment Speed towards an Optimal Leverage

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AFLATOONI ABBAS; KHAZAEI MAHDI; NIKBAKHT ZAHRA

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Journal Paper

Paper Information

Journal: Advances in Mathematical Finance and Applications Year:2021 | Volume:6 | Issue:3 Page(s): 567-588

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Information Journal Paper

Title

Earnings Manipulation and Adjustment Speed towards an Optimal Leverage

Author(s)

AFLATOONI ABBAS | KHAZAEI MAHDI | NIKBAKHT ZAHRA | Issue Writer Certificate

Keywords

Real activities manipulation

Accrual-based earnings manipulation

Optimal leverage

Speed of adjustment

Leverage deviation

Abstract

This study examines whether the firms’,leverage adjustment speed is influenced by real and Accrual-based earnings manipulation over the period 2006-2019. We find evidence suggesting that the leverage adjustment speed in firms with a higher level of real and Accrual-based earnings manipulation is slower than that of other firms. Specifically, we show that under-levered (over-levered) firms with a higher level of earnings manipulation tend to adjust their actual leverage toward an optimal level, faster (slower) than that of other firms. These results are robust to different metrics for real and accrual-based earnings management, an alternative set of leverage determinants, alternative sample periods, and various estimation methods.

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APA: Copy

AFLATOONI, ABBAS, KHAZAEI, MAHDI, & NIKBAKHT, ZAHRA. (2021). Earnings Manipulation and Adjustment Speed towards an Optimal Leverage. ADVANCES IN MATHEMATICAL FINANCE AND APPLICATIONS, 6(3), 567-588. SID. https://sid.ir/paper/1032632/en

Vancouver: Copy

AFLATOONI ABBAS, KHAZAEI MAHDI, NIKBAKHT ZAHRA. Earnings Manipulation and Adjustment Speed towards an Optimal Leverage. ADVANCES IN MATHEMATICAL FINANCE AND APPLICATIONS[Internet]. 2021;6(3):567-588. Available from: https://sid.ir/paper/1032632/en

IEEE: Copy

ABBAS AFLATOONI, MAHDI KHAZAEI, and ZAHRA NIKBAKHT, “Earnings Manipulation and Adjustment Speed towards an Optimal Leverage,” ADVANCES IN MATHEMATICAL FINANCE AND APPLICATIONS, vol. 6, no. 3, pp. 567–588, 2021, [Online]. Available: https://sid.ir/paper/1032632/en

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