The financial health of enterprises and their continued profitability and competitiveness in
the market are influenced considerably by the level of earnings achieved. Enterprises are …

Purpose This study aims to understand the impact of market power and competition on
earnings management, particularly discretionary accruals, in the Chinese and Taiwanese …

This research uses accrual and real earnings management strategies in an emerging
economy to evaluate how CEO characteristics (ie CEO nationality, duality, and …

提升战略性新兴产业创新绩效, 是增强我国创新能力的重要引擎. 采用2008—2019
年战略性新兴产业综合指数样本股企业数据, 实证检验投资潮涌背景下战略性新兴产业新增投资 …

We analyze the role of earnings quality in mediating the relationship between corporate
governance and market response. We also observe the relative impact of earnings quality of …

This study examines the impact of board diversity, audit committee attributes, and the
interaction of family ownership on earnings manipulation. The study employs the Caylor and …

The purpose of this paper is to investigate the determinants of financial reporting quality for
banks in Egypt and the UAE over the period 2008 to 2013. Multiple regression analysis is …

This article evaluates the moderating effects of corporate governance mechanisms on the
relationship between earnings management and product market competition. Market …

Studi ini bertujuan untuk mengetahui pengaruh persaingan pasar dan kekuatan pasar
terhadap manajemen laba pada perusahaan yang terdaftar di BEI. Persaingan pasar …

Introduction In this study, we use Porter's (1980) organizational strategy typology to examine
the impact of leadership cost, as one of the trading strategies, and market competition on …