Purpose This study aims to examine the role of the board of directors in affecting earnings
management practices across small-and medium-sized enterprises (SMEs) life cycle …

Purpose: This research seeks to identify the key factors influencing the quality of financial
information within the context of globalisation and complex commercial transactions …

The main objective of this study is to find out why sugar companies' revaluation of their fixed
assets has no direct financial impact. The purpose of this financial statement analysis of the …

Asymmetric information has become an international issue requiring the attention of
governance, recent studies, and policymakers. So, the present article examines the role of …

In the intricate and ever-evolving landscape of healthcare, leadership is crucial in steering
organisations through the myriad of challenges the sector presents. Traditional leadership …

In an era where the healthcare landscape is rapidly evolving, leaders of health and care
institutions are required to navigate a complex web of challenges, from regulatory changes …

Sažetak The oversight potential of the business media has been recognised in the earnings
management literature during the last decade. However, the COVID-19 pandemic changed …

Forward-looking information is often seen as private messages that managers deliver to the
public, and a positive tone usually implies a positive signal from them. We use a sample of …

The financial reporting quality of small businesses in Hamburg, Germany, is closely tied to
the adherence to accounting standards, primarily governed by the German Generally …

Using public UK firm data for 2003-2019, I examine whether a government policy can
unintentionally promote earnings management. The Plan for Growth 2011 aims to reduce …