The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*

Contemporary Accounting ResearchVolume 27, Issue 3 p. 855-888 The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* KATHERINE A. GUNNY, KATHERINE A. GUNNY University of ColoradoSearch for more papers by this author KATHERINE A. GUNNY, KATHERINE A. GUNNY University of ColoradoSearch for more papers by this author First published: 23 August 2010 https://doi.org/10.1111/j.1911-3846.2010.01029.xCitations: 683 † Accepted by Jeffrey Callen. I am grateful for the guidance and support I have received from my dissertation chair Xiao-Jun Zhang at the University of California, Berkeley. I appreciate the helpful comments of Qintao Fan, Sunil Dutta, Maria Nondorf, Shai Levi, Phil Shane, John Jacob, Naomi Soderstrom, Steve Rock, Joel Demski, Eli Bartov, Baruch Lev, Paul Zarowin, Thomas Lys, Ronald Dye, Tracey Zhang, Shimon Kogan, Gavin Cassar, Kin Lo, Bjorn Jorgensen, Brian Burnett, and Qiang Cheng. I am also grateful to the workshop participants at University of California at Berkeley, New York University, Northwestern University, University of Florida, Georgia Tech, and University of British Columbia. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Anderson, M., R. D. Banker, and S. N. Janakiraman. 2003. Are selling, general, and administrative costs “sticky?” Journal of Accounting Research 41 (1): 47–63. Baber, W., P. M. Fairfield, and J. A. Haggard. 1991. 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