Objective: Investors myopic means to overstate the short-term earnings and understate the
long-term earnings by active investors in the capital market. As myopic investors have a …

Objective: According to Beneish (1999),“earnings manipulation happens as an instance
where management violates Generally Accepted Accounting Principles (GAAP) in order to …

Abstract Objective: Nowadays Owners uses corporate governance mechanisms to reduce
the opportunistic behavior of managers and decrease credit rating level. Accordingly, the …

Purpose Earnings management (EM) plays a vital role in risk management. This paper aims
to investigate the impact of real earning management (REM) on credit risk …

Research hypotheses that focus on financial leverage, earnings management, and
sustainability factors which include growth potential will be highlighted in this study. Data …

Objective: Several stakeholders such as investors, regulators, and researchers all
emphasize the importance of financial statement comparability. However, few empirical …

Objective: Existence of high quality and comparable information is an effective factor in
increasing investors' confidence in the optimal allocation of resources in the form of …

Purpose: The expansion and complexity of economic activities and the importance of the
role of managers in leading and achieving the strategic goals of companies, has provided …

Audit fee, which is one of the signs of an audit effort, is an important factor in the acceptance
or rejection an audit by owners and auditors. The characteristics of the client and especially …

This article investigates the impact of financial disclosure on accrual-based earning
management in France. Our sample consists of 230 French listed companies in the CAC All …