We investigate how earnings management is associated with corporate social responsibility
(CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is …

Purpose The main objective of this study is to examine the impact of the COVID-19
pandemic on earnings management practices in China using a sample of family and non …

内容提要: 盈余管理是一个与投资者保护和会计准则制定紧密相关的重要问题,
它已经成为会计乃至金融, 经济领域的重要研究课题. 要研究在经济上具有意义的盈余管理 …

Although ownership structure is fundamental to corporate accounting behaviors, the current
literature provides scarce evidence about the governance effect of ownership structure on …

We use the occasion of a change in tax policy that raised the tax rate for many of the listed
companies in China to examine tax-induced earnings management (TEM) from the …

The impact of family involvement on firm behaviour is an issue of global interest, yet
paradoxically few studies examine the behaviour of family firms in the unique socio-political …

This study is conducted to evaluate suitability of existing business environment in Pakistan
for application of sharia based financing. Opinion survey of finance professionals, Islamic …

The relationship between corporate social responsibility (CSR) and earnings management
(EM) is an extensive empirical study. However, the evidence on the nature of the …

We choose the sample data in Chinese capital market to compare the measurement effect of
earnings management with Deep Belief Network, Deep Convolution Generative Adversarial …

Purpose Prior literature has revealed three key earnings benchmarks: earnings level;
earnings change; and analysts' expectations. The purpose of this paper is twofold. First, the …