Unlike developed markets, emerging markets like India have greater imperfections, have
information asymmetry, and are particularly different in terms of accounting transparency …

Purpose This study aims to deepen our understanding of how conventional technologies
and robust accounting education standards can impact the effectiveness of green …

The study examines the effect of board diversity and audit committee on earnings
management of listed Deposit Money Banks in Nigeria, for low and high leveraged Banks …

The lack of transparency in financial reports has several reasons, but the most important is
earnings management practices which are implemented by managers. Indeed, managers …

A firm's ownership structure is important to the effectiveness of monitoring the mechanisms
used to manipulate earnings. Based on the ownership structure of a firm, management can …

This article develops a conceptual framework, based on a comprehensive literature review,
to address illicit financial flows (IFFs), characterised by the illegal move of monies or capital …

This paper investigates the impact of COVID-19 and family ownership on earnings
management (EM), both accruals (DA) and real (REM). This research also seeks to …

The act of real earnings management takes place in companies when investors' financial
assurance is high and unrelenting corporate governance mechanisms are in place. The …

Purpose –The purpose of this study is to examine the relationship between information
asymmetry, institutional ownership, related party transactions and the board size on real …

The objective of the research is to analyse about the affect of institutional and managerial
ownership on earnings management. This research used 107 manufacturing companies …