{"title":"非洲航空公司燃油价格波动与盈余管理的关系:真实活动盈余管理的视角","authors":"Zhenjia Liu","doi":"10.22158/jetr.v3n4p67","DOIUrl":null,"url":null,"abstract":"This study examines data from the COMPUSTAT database, and annual reports for the period from 2002Q1 to 2018O4 in African Airlines. The results show that fuel price volatility positively influenced real earnings management such as cash flow from operations and discretionary expenditures. In addition, fuel price volatility also positively to real earnings management such as product costs (but this variable is non-significant).","PeriodicalId":292161,"journal":{"name":"Journal of Economics and Technology Research","volume":"76 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Relationship between Fuel Price Volatility with Earnings Management in African Airlines: The Perspective of Real Activities Earnings Management\",\"authors\":\"Zhenjia Liu\",\"doi\":\"10.22158/jetr.v3n4p67\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examines data from the COMPUSTAT database, and annual reports for the period from 2002Q1 to 2018O4 in African Airlines. The results show that fuel price volatility positively influenced real earnings management such as cash flow from operations and discretionary expenditures. In addition, fuel price volatility also positively to real earnings management such as product costs (but this variable is non-significant).\",\"PeriodicalId\":292161,\"journal\":{\"name\":\"Journal of Economics and Technology Research\",\"volume\":\"76 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Economics and Technology Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.22158/jetr.v3n4p67\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economics and Technology Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22158/jetr.v3n4p67","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Relationship between Fuel Price Volatility with Earnings Management in African Airlines: The Perspective of Real Activities Earnings Management
This study examines data from the COMPUSTAT database, and annual reports for the period from 2002Q1 to 2018O4 in African Airlines. The results show that fuel price volatility positively influenced real earnings management such as cash flow from operations and discretionary expenditures. In addition, fuel price volatility also positively to real earnings management such as product costs (but this variable is non-significant).
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
