The present study aims to examine the relationship between dividend policy and earnings
management by explicitly considering the role of the agency problem and financing …

We study the impact of firms' abnormal business operations on their future crash risk in stock
prices. Computed based on real earnings management (REM) models, firms' deviation in …

Earnings management continues to be a critical ethical concern faced by companies. The
management that conducts earnings manipulation may adopt environmental, social, and …

Research on accounting accruals is pervasive. Yet the measurement and modeling of
accruals has developed in an ad hoc manner, resulting in a fragmented and incomplete …

We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance
increases. We estimate a system of equations to demonstrate that as firms' pretax income …

Supply chain finance (SCF) has become increasingly crucial for improving the operational
efficiency of an entire supply chain. The existing literature has mainly focused on how …

Purpose This study aims to empirically investigate the effect of financial reporting quality
(FRQ) and audit quality (AQ) on the investment efficiency (IE) for the firms listed on the …

Earnings management practices can exacerbate information asymmetry between
stakeholders such as creditors, suppliers and investors and the focal firm. However, different …

Although labor costs are crucial inputs in corporate production, only little is known about
their effects on corporate tax avoidance. Using a large dataset of industrial firms in China …

Our paper provides evidence regarding the use of share repurchases as an earnings
management mechanism in the presence of debt-financing constraints as well as the impact …