The aim of this study is to determine the impact of COVID-19 pandemic on earnings
management practices. Focusing on a sample of 2,031 firms listed in 15 European …

Perke erkembangan ilmu akuntansi saat ini sedemikian pesat, sejalan dengan
perkembangan dunia bisnis. Akuntansi tidak lagi hanya menjadi ilmu catat mencatat …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

We predict that managers of firms in countries where languages do not require speakers to
grammatically mark future events perceive future consequences of earnings management to …

This study reports the results of an empirical investigation of the extent of mandatory
disclosure by 94 listed companies in Bangladesh. It also reports the results of the …

Purpose–The aim of this paper is to examine the linkages between board ownership, audit
committees' effectiveness in terms of the proportion of independent non‐executive directors …

We examine the relationship between the quality of corporate governance and information
asymmetry in the equity market around quarterly earnings announcements. We use the …

Purpose The present study attempts to assess the relationship between management
characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' …

This study investigates the impact of internal corporate governance on the relation between
disclosure quality and earnings management in the UK listed companies, in particular …

Agency theory predicts that corporate governance and external audit enhance the
convergence of interests between shareholders and managers. The primary objective of this …