This study investigates the relationship between the tone of financial disclosures and
managers' earnings management behavior using Form 20-F filings of Chinese firms listed in …

Earnings management during the COVID-19 crisis: evidence from the Brazilian and
American capital markets | Emerald Insight Books and journals Case studies Expert …

This article aims to present a critical overview of the traditional studies in earnings
management, focusing on the impact on the making decision process. This overview in the …

Empirical studies found that earnings management (EM) explains firms' cost of capital both
in companies in emerging and developed countries, but until now, it has not been analyzed …

The purpose of this article is to investigate the phenomenon of earnings management and
its impact on accounting performance at the time of the listing event. The analysis is based …

This study investigates whether language difference affects the readability scores of
accounting narratives derived from earnings management practices in 226 companies in the …

This study examines the signaling power of dividends indicating the quantum of managed
earnings by opportunistic managers and thereby indicating the credibility of the reported …

This study provides evidence on how dividend policy affects earnings management. Our
goal is to contribute to the literature by employing data from a sector (aerospace and …

This paper examines the association of firm age on earnings management (EM). We
compared the large samples of 688 and 844 year-observation on listed firms in Indonesia …

Stable regular dividends can deliver the steady operation of a firm's performance to its
investors. When firms experience lower operation efficiency and more negative …