We examine whether firms with managers that have prior internal audit experience are less
likely to manage earnings. This examination is important because the internal audit function …

This study investigates the impact of mandatory sustainability reporting on the affected firms'
debt financing costs. Leveraging sustainability disclosure regulations enacted in 36 …

We examine whether the demand for conditional conservatism produces unintended real
consequences that are exacerbated by managerial incentives to report higher earnings. We …

We investigate whether generalist chief executive officers (CEOs), that is, CEOs who gain
transferable skills across firms and industries, have less incentive to hoard bad news. To …

Inconsistent with the conventional view that initial public offering firms (IPOs) manage
earnings upward to boost offering prices, we posit that IPOs, which are usually in the early …

This study investigates the effects of cross-and stable shareholdings on the relationship
between accounting quality and trade credit in Japan. Cross-and stable shareholdings are …

Purpose Few studies have analyzed how enterprise managers manipulate business
activities to meet the earnings thresholds of Brazilian listed companies. This study …

This study examines the impact of extreme weather events on firms' discretionary spending.
We expect weather events to impose unexpected costs on firms, which likely leads …

This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

This study investigates the effects of shareholdings on the relationship between accounting
quality and trade credit in Japan. It focuses on cross-and stable shareholdings, which are …