We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

This study investigates whether and how managers' opportunistic earnings management
activities are affected by the degree of their firms' accounting comparability with other firms …

Purpose This study aims to analyze the relationship between corporate social responsibility
(CSR) and quality of accounting report, especially on earnings management (EM). In …

This study investigates the impact of top executives' Great Chinese Famine experience on
firm financial disclosure quality. We find firms led by top executives who experienced the …

The purpose of this paper is to investigate the impact of raising short-term debt for long-term
investment (SDFLI) on stock price crash risk. Using data from China's stock market, this …

We investigate the impact of economic policy uncertainty (EPU) exposure on the earnings
management behaviour of Chinese firms. We find a significantly positive relation between …

This study investigates the relative importance of accrual-based earnings management
(AEM) and real earnings management (REM) as reflected in audit fees. Auditors charge not …

Purpose The purpose of this paper is to examine whether audit quality influence real
earnings management activities using a sample of UK listed firms that have strong …

We investigate whether audit partners with multiple clients are able to complete their audits
in a timely fashion, an important but largely unexplored area of academic research. One …

This study examines the impacts of seven types of audit committee expertise (accounting
academic, auditing, finance academic, CEO or finance director, other finance, industry and …