Purpose—The study on the relationship between accounting conservatism and earnings
quality is not new. However, the results are inconsistent and mixed, and to some degree …

Purpose This paper aims to examine whether firms meeting or just beating an earnings
benchmark engage in tone management in earnings conference calls to complement …

Purpose This paper aims to examine the relationship between the readability of annual
reports and corporate performance in Chinese listed firms. Design/methodology/approach …

Purpose The aim is to analyze the European eco-management because the global warming
has become a topical issue impacting the whole world. Individual countries are trying to …

Working capital management (WCM) is a key factor in the success of manufacturing
companies when credit is restricted, as is the case in the current climate caused by the …

This study looks into a theoretical model exploring the effects of ownership shares and
directors' proportions as majority shareholders on earnings management. Furthermore, the …

Purpose This study aims to investigate corporate social responsibility (CSR) as an
impression management strategy. It focuses on CSR associated with, both, disclosure tone …

Purpose The purpose of this study was to examine the moderating role of institutional
ownership on the relationship between board gender diversity and earnings management …

Purpose This study aims to examine the impact of corporate social responsibility (CSR) on
earnings management (EM). Furthermore, the authors assessed the mediating effect of …

Purpose Narrative disclosures offer further elucidation of a company's financial performance
beyond what is presented in numerical format. This can assist stakeholders in gaining a …