Real earnings management: A review of the international literature
We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …
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 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 …
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 …
governance mechanism and earnings management of Jordanian companies. More …
Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan
This study examines the relationship between corporate social responsibility (CSR)
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …
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 …
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 …
(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
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 …
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
Utilizing the natural experiment presented by India's Companies Act of 2013, this paper
investigates the relationship between corporate social responsibility (CSR) engagement and …
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 …
management (REM), accruals earnings management (AEM) and classification shifting …