Real earnings management: A review of the international literature

A Habib, D Ranasinghe, JY Wu, PK Biswas… - Accounting & …, 2022 - Wiley Online Library
We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

[HTML][HTML] Research and development spending in the pharmaceutical industry: Does board gender diversity matter?

Z Sanad, AMAM Al-Sartawi - … of Open Innovation: Technology, Market, and …, 2023 - Elsevier
The focus of this paper is twofold; the primary objective is investigating the impact of board
gender diversity on firms' research and development (R&D) investment as an innovation …

Gender diversity on corporate boards and earnings management: a review

Z Sanad, R Shiwakoti, A Al-Sartawi - Artificial Intelligence for Sustainable …, 2022 - Springer
An increasing number of researchers were motivated by the enormous actions toward
increasing the representation of women on corporate boards to test the relationship between …

Ownership structure and earnings management: evidence from Jordan

E Saleem Salem Alzoubi - International Journal of Accounting & …, 2016 - emerald.com
Purpose The purpose of this paper is to examine the association between internal corporate
governance mechanism and earnings management of Jordanian companies. More …

Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

BAA Ghaleb, SA Qaderi, A Almashaqbeh… - Cogent Business & …, 2021 - Taylor & Francis
This study examines the relationship between corporate social responsibility (CSR)
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …

Audit committee effectiveness, audit quality and earnings management: a meta-analysis

Z Inaam, H Khamoussi - International Journal of Law and …, 2016 - emerald.com
Audit committee effectiveness, audit quality and earnings management: a meta-analysis |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

Managerial ability and real earnings management

XS Huang, L Sun - Advances in accounting, 2017 - Elsevier
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 …

The impact of audit quality on real and accrual earnings management around IPOs

M Alhadab, I Clacher - The British Accounting Review, 2018 - Elsevier
We examine the relation between audit quality and the earnings management activities of
IPO firms. The impact of high quality auditors on real earnings management has been …

[HTML][HTML] The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule

LE Hickman, SR Iyer, N Jadiyappa - Emerging Markets Review, 2021 - Elsevier
Utilizing the natural experiment presented by India's Companies Act of 2013, this paper
investigates the relationship between corporate social responsibility (CSR) engagement and …

Earnings management constraints and classification shifting

JL Abernathy, B Beyer… - Journal of Business …, 2014 - Wiley Online Library
Prior literature has investigated three forms of earnings management: real earnings
management (REM), accruals earnings management (AEM) and classification shifting …