A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

As individual investors who act independently can generate only limited influence on
corporate decisions, this paper considers clustered institutional investors connected through …

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 …

Past evidence generally suggests that the presence of female directors on corporate boards
tends to improve earnings quality due to these directors' superior monitoring abilities …

Using a sample of listed firms in China during the period of 2007–2015, this paper
investigates how financial distress influences the choice of earnings management methods …

This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

Blockchains represent a novel application of cryptography and information technology to
age-old problems of financial record-keeping, and they may lead to far-reaching changes in …

Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …