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#1 Real earning management (RM) Following (Irani & Oesch, 2016) and (Zang 2012): Irani, R. M., & Oesch, D. (2016). Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence. Journal of Financial and Quantitative Analysis, FirstView, 1–39. http://doi.org/10.1017/S0022109016000156

Idea: consider the abnormal levels of cash flow from operations (CFO), discretionary expenses (DISX), and production costs (PROD)