This study examines whether firm size and profitability have an influence on the income
smoothing practices of food and beverages (F&B) firms listed on the Amman Stock …

COVID-19 outbreak and earnings management practice: case of Tunisia | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

The research aims to obtain empirical evidence about factors that affect earnings quality,
particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit …

Studies of earnings smoothing reveal inconclusiveness as most corporate organizations
consider earnings smoothing irresistible. A theoretical debate suggests that earnings …

This research aims to examine the drivers of earnings quality (EQ) in emerging stock
markets. By testing the impact of firm attributes and ownership structures on the level of …

Purpose This paper examines the dividend smoothing (DS) behaviour in the Gulf
Cooperation Council (GCC) countries in emerging markets where the response to news and …

The study was carried out to examine determinants of earnings quality of listed consumer
goods companies in Nigeria. This was premised on the unprecedented corporate failures …

Firm performance can be a signal for investors to determine firm value. This study examines
whether earnings management and disclosure of corporate social responsibility are hedges …

This study aims to determine whether there are differences in the income smoothing practice
before and during the Covid-19 and to examine whether there is an effect of firm size, debt …

Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung
profitabilitas yang diproksikan dengan Return of Equity (ROE) dan utang yang diproksikan …