What does this research mean for the field?

Managers exploit the value relevance of accounting information to opportunistically manipulate stock prices through real activities manipulation and accrual earnings management. Novelty: ClaimNovelty.NOVEL_FINDING. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

What question did this study set out to answer?

The research aims to explore how the value relevance of accounting information influences real activities manipulation and accrual earnings management.

February 27, 2026International Journal of Banking Accounting and Finance

Misusing the value relevance of accounting information for manipulation

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Authors

RPRadim ProcházkaMasaryk University GIGeorge Emmanuel IatridisKoç University

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Implication

Examines the impacts of accounting information manipulation on performance in firms with varying asset types, indicating serious implications for valuation.

Key Points

The research aims to explore how the value relevance of accounting information influences real activities manipulation and accrual earnings management.
Examined the relevance of financial data across different firms
Analyzed the effects of intangible intensity on performance manipulation
Utilized models for real activities manipulation and accrual earnings management
Managers manipulate financial items to maximize value relevance
Intangible asset intensity influences types of earnings manipulation
Evidence shows manipulation affects stock prices opportunistically

Cite This Study

Procházka et al. (2025) studied this question.

synapsesocial.com/papers/69a134dded1d949a99abe45d https://doi.org/10.1504/ijbaaf.2025.151869

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Implication

Examines the impacts of accounting information manipulation on performance in firms with varying asset types, indicating serious implications for valuation.

Misusing the value relevance of accounting information for manipulation

Discussion

Member takes

Implication

Key Points

Cite This Study

Misusing the value relevance of accounting information for manipulation

Discussion

Member takes

Implication

Key Points

Cite This Study

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