A Deep Dive Into Earnings Quality with Columbia Professor Doron Nissim
Excess Returns
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What Are the Indicators of Real Earnings Management Activities?
Companies that want to increase earnings and they want to do it in a legitimate way. What would be a legitimate way to increase earnings? Not R&D. You're not manipulating. You're making a decision that is a real decision, but it still allows you to increase earnings. And there are many other examples of really earnings management activities that companies engage in to manipulate earnings.
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