Purpose Research dealing with earnings management in the public-sector context is
expanding. This paper aims to review the existing literature to understand how research is …

Purpose The purpose of this study is to investigate the moderating effect of board gender
diversity on the relationship between sustainability reporting (SR) and earnings …

Responding to the calls in both earnings management and sustainability literature to
examine corporate governance patterns, this study fills the sustainability literature gap by …

Purpose This paper aims to examine how proportional appropriation systems affect the
quality of financial reporting in entities controlled by local governments …

Abstract Manuscript type: Research paper Research aims: This study examines the effect of
board characteristics on earnings management and the moderating effect of gender diversity …

Purpose This paper investigates the earnings management (EM) practices of Portuguese
municipal firms (MFs), which are a special type of public-sector entity. Design/methodology …

Purpose The aim of this paper is to investigate whether Mayors in Portugal engage in
earnings management close to zero with the motivation of re-election. Design/methodology …

Purpose This study explores whether hard regulatory control decreases the level of earnings
management in local governments. The implementation of a new regulatory approach by …

IMPACT Discretion in the financial reporting process can help reveal private information to
external parties; it can also be used to avoid disclosing information that makes agents …

Accounting fraud and corporate sustainability: Chinese listed companies | Emerald Insight
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