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예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
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Citeasy
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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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초록·키워드
This study aims to investigate whether earnings management in the food manufacturing industry influences the likelihood of becoming a marginal firm. Specifically, it examines which method accrual-based earnings management (AEM) or real activities-based earnings management (REM) has a greater impact on the likelihood of becoming a marginal firm.
The analysis results indicate that the greater the extent of earnings management by managers, the higher the likelihood of transitioning into a marginal firm in the future. In other words, despite the potential negative impact of REM on future firm value, managers are more incentivized to engage in REM over AEM when the likelihood of becoming a marginal firm is high. Among the REM methods, earnings management through temporary sales increases by offering price discounts and relaxing credit policies, as well as reducing discretionary expenses, significantly impacts the likelihood of becoming a marginal firm.
This study has significant implications by presenting the degree of real earnings management as a new financial characteristic variable to be considered by regulatory authorities when making support or exit decisions for food manufacturing firms.
The analysis results indicate that the greater the extent of earnings management by managers, the higher the likelihood of transitioning into a marginal firm in the future. In other words, despite the potential negative impact of REM on future firm value, managers are more incentivized to engage in REM over AEM when the likelihood of becoming a marginal firm is high. Among the REM methods, earnings management through temporary sales increases by offering price discounts and relaxing credit policies, as well as reducing discretionary expenses, significantly impacts the likelihood of becoming a marginal firm.
This study has significant implications by presenting the degree of real earnings management as a new financial characteristic variable to be considered by regulatory authorities when making support or exit decisions for food manufacturing firms.
본문·목차
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