We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

Prior research shows that financial reporting quality (FRQ) is positively related to investment
efficiency for large US publicly traded companies. We examine the role of FRQ in private …

In this study, we investigate whether managerial ability is related to income smoothing and, if
so, whether smoothing associated with managerial ability improves the informativeness of …

Prior studies investigate the determinants and consequences of real earnings management
(REM) as a function of firm-specific characteristics. In this study, we examine how …

Earnings management and investor protection during the COVID-19 pandemic: evidence from
G-12 countries | Emerald Insight Books and journals Case studies Expert Briefings Open …

We investigate if high-ability managers are more likely to intentionally smooth earnings, a
form of earnings management, and when they are more likely to do so. Although prior …

The resource-based view posits that firms achieve competitive advantage from value
creation through firm-specific investments held by key stakeholders: employees, suppliers …

Purpose This study aims to examine the impact of economic policy uncertainty (EPU) on firm
investment in corporate social responsibility (CSR)'s environmental, social and governance …

We are interested in understanding how agency conflicts in private firms arise through
ownership structures and family relationships. Specifically, we analyze auditors' increase of …

This paper examines whether high-ability managers' earnings smoothing is motivated by the
need to mitigate the adverse effects of heightened information asymmetry triggered by …