Purpose The purpose of this study is to examine whether firms from countries presenting
higher levels of corruption are more likely to have higher levels of earnings management …

The present study aims to examine, and to test the monitoring effect of institutional
investment on, the relationship between insider ownership and real earnings management …

In analyzing newly collected data on the ultimate ownership structure of publicly traded firms
in nine East Asian economies, we contribute to international accounting research by …

This paper investigates the impact of the legal system and economic freedom on earnings
management practices through both real earnings management and accruals manipulation …

This study provides empirical evidence on the effects of corruption, as proxied by
Transparency International's Corruption Perception Index, on earnings management. It tests …

This thesis comprises three research essays. The study documents empirical evidence
around the research themes by analysing a sample of the UK's listed non-financial firms …