Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis

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Do corporate reputation concerns constrain real earnings management practices? A multidimensional analysis

Published in: South African Journal of Accounting Research
Volume 39 , issue 1 , 2025 , pages: 1–26
DOI: 10.1080/10291954.2024.2306696
Author(s): Oreshile Sulaiman Ademola Lagos State University, Nigeria
Keywords: real earnings management , corporate reputation , functional reputation , social reputation , expressive reputation , sub-Saharan Africa
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Abstract

Purpose: This study integrates Eisenegger and Imhof's (EI) reputation theory and the reputation-building hypothesis to explore how corporate reputation (CREP) concerns constrain real earnings management (REM).
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