We survey the burgeoning literature on the determinants and consequences of firm‐specific
future stock price crash risk. We synthesise a vast body of literature on the determinants of …

We synthesise the empirical studies on innovation in the accounting, finance, and corporate
governance disciplines using Bushman and Smith's corporate transparency framework as …

We examine the consequences of real earnings management from an innovation
perspective and investigate the patent output of firms likely to be managing earnings through …

In response to the recent debate on the media, this paper examines the effect of media
coverage on firm earnings management. Even if prior studies (Dyck et al., 2010; Miller …

Managers manipulate the firm's earnings through earnings management to demonstrate
higher performance in the current and future periods. The current study's aimed to examine …

We examine the relation between innovation and financial reporting quality (FRQ) and the
implications of audit quality for this relation. We first document a negative relation between …

This study examines a specific source of lenders' ex ante information advantage, private
information about borrowers' forthcoming patents. We examine this setting to provide …

This paper investigates the association between firms' engagement in real activities
manipulation (hereafter REM) on future firm performance in an international setting, and …

Abnormal real activities, meeting earnings targets and firms' future operating performance:
evidence from an emerging economy | Emerald Insight Books and journals Case studies Expert …

Prior studies document both an improvement and deterioration in the future operating
performance of firms engaging in real earnings management (REM) to meet earnings …