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| Research on Measurement Models and Identification Methodology of Real Activities Manipulation |
| SUN Qingwen，HAN Ruifeng，LUAN Xiaohui |
| Hebei University of Economics and Business， Shijiazhuang， China |
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Abstract Real activities manipulation is an important method for executives to manipulate earnings information and whitewash financial reports. Measuring and identifying real activities manipulation is vital to properly understand and evaluate enterprises performance. In this paper, through literature research, statistical test and case study, a novel measurement models of real activities manipulation are constructed to estimate inflated profits enterprises earned through real activities manipulation. A quartile method is implemented in this paper to identify suspected samples with manipulation behavior. The results of the statistical test and the case study show that the real activities manipulation measurement models constructed and identification method used in this paper can well identify the real activities manipulation behavior of the enterprises and at the same time accurately estimate their inflated profits.
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Received: 30 October 2019
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