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] Corporate governance and financial reporting quality during the COVID-19 pandemic
YL Hsu, YC Yang - Finance Research Letters, 2022 - Elsevier
This paper analyzes whether COVID-19 affects the financial reporting quality of companies
and whether corporate governance has a mitigating effect. Using data from UK listed …
and whether corporate governance has a mitigating effect. Using data from UK listed …
Family business research in Asia: review and future directions
This article serves as a review of the existing research on Asian family firms, synthesizing
the literature using the goals, governance, and resources (GGR) framework, and suggesting …
the literature using the goals, governance, and resources (GGR) framework, and suggesting …
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 …
Determinants of the quality of financial reports
IN Yusran - … Journal of Professional Business Review: Int. J …, 2023 - dialnet.unirioja.es
Purpose: This study aims to determine the effect of the internal control system, information
technology, applying of accounting standards, human resources competence, and the role …
technology, applying of accounting standards, human resources competence, and the role …
The moderating role of board diversity on the relationship between ownership structure and real earnings management
A Akter, WF Wan Yusoff… - Asian journal of accounting …, 2024 - emerald.com
Purpose This study aims to see the moderating effect of board diversity on the relationship
between ownership structure and real earnings management. Design/methodology …
between ownership structure and real earnings management. Design/methodology …
Family ownership concentration and real earnings management: Empirical evidence from an emerging market
The paper examines the effect of family ownership concentration (FMOC) on real earnings
management (REM) in manufacturing firms listed on Bursa Malaysia (formerly known as …
management (REM) in manufacturing firms listed on Bursa Malaysia (formerly known as …
Ownership structure and real earnings management: evidence from an emerging market
SD Al-Duais, M Malek, MA Abdul Hamid… - Journal of Accounting …, 2022 - emerald.com
Purpose This study aims to investigate the monitoring role of ownership structure (OWS) on
real earnings management (REM) practices; previous studies primarily examined the effect …
real earnings management (REM) practices; previous studies primarily examined the effect …
Internal audit function and real earnings management practices in an emerging market
Purpose This study aims to investigate the monitoring role of internal audit function (IAF) on
real earnings management (REM) practices. It examines the effect of investment in IAF (IIAF) …
real earnings management (REM) practices. It examines the effect of investment in IAF (IIAF) …
Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?
SAA Al-Begali, LK Phua - Cogent Business & Management, 2023 - Taylor & Francis
The present study utilizes agency theory and the upper echelons theory (UET) to investigate
whether there is a moderating effect of family ownership concentration (FOWC) on the …
whether there is a moderating effect of family ownership concentration (FOWC) on the …