Excerpt
Table of content
1. Introduction
2. Literature Review
2.1. Literature on real activities manipulation
2.2. Literature on the information content of Conference Calls
3. Hypotheses Development
3.1. Discussions and inquiries about R&D cuts during Conference Calls
3.2. The information content of Conference Calls with regard to R&D cuts
4. Sample Selection
5. Definition of Variables
5.1. Variables for assessing the probabilities of inquiries and discussions
5.1.1. Definition of inquiries and discussion about R&D cuts
5.1.2. Definition of control variables
5.2. Variables for measuring the information content of R&D cuts
5.2.1. Definition of proxies for information content
5.2.2. Definition of control variables
6. Test Design
6.1. Regression models analyzing inquiries and discussions about R&D cuts
6.2. Regression models analyzing the information content of R&D cuts
7. Descriptive Statistics
7.1. Summary Statistics
7.2. Correlation Matrix
8. Results
8.1. The effect of real activities manipulation on inquiries about R&D cuts
8.2. The effect of real activities manipulation on discussions about R&D cuts
8.3. The information content of inquiries
8.4. The information content of discussing R&D cuts
9. Summary and Conclusion
Appendix
References:
- Quote paper
- Julian Kasturiarachchige (Author), 2015, Research and Development and Earnings Management. An Empirical Analysis of Analysts’ Reactions during Conference Calls, Munich, GRIN Verlag, https://www.grin.com/document/369388
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