Management control systems and real earnings management: Effects on firm performance
研究了管理控制系统的交互使用如何支持管理者识别和实施真实盈余管理行为，并发现这些行为能提升企业未来绩效。
We examine an unexplored side of management control systems (MCS): their links with real earnings management. We propose that interactive use of MCS supports management in identifying, evaluating, selecting, and implementing real actions that conceptually would be classified as real earnings management (REM). Interactive MCS use is predicted to enhance managerial REM actions that retain the focus of the organization on its strategic objectives, leading to higher future performance. We test our research model empirically with survey and archival data. The results support our predictions. Finally, we explore the role of other levers of control.