We review and analyze the accounting literature that examines the effects of accounting
conservatism on financial statements and financial statement users. We begin by analyzing …

Nonprofit organizations are often evaluated using the program ratio: the proportion of
mission‐related program expenses to total expenses. Nonprofit managers have incentives …

This paper examines the impact of audit quality on earnings management through loan loss
provisions among both conventional and Islamic banks operating in MENA countries. Using …

Research background: Misleading financial reporting has a negative impact on all
stakeholders since financial records are the primary source of information on financial …

We investigate whether senior officers use accrual-based earnings management to meet
voluntary earnings disclosure (ie, management earnings forecasts) before selling or buying …

Despite regulatory reforms aimed at inhibiting aggressive financial reporting, earnings
management persists and continues to concern practitioners, regulators, and standard …

Recent research reveals that accruals-based earnings management (AEM) is decreasing
while real earnings management (REM) is increasing, suggesting the correlation is due to …

Abstract Kirk, Reppenhagen, and Tucker (2014) find that investors use individual analyst
forecasts as additional earnings benchmarks. We investigate whether executives manage …

Prior studies of classification shifting in the income statement conclude that managers
misclassify core expenses as special items to inflate reported core earnings (McVay 2006; …

Given the recent growing global uncertainties, firms have encountered increasing political
risks and responded accordingly to avoid a negative impact on their performance. This study …