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

We investigate if high-ability managers are more likely to intentionally smooth earnings, a
form of earnings management, and when they are more likely to do so. Although prior …

Purpose This study aims to investigate the impact of mandatory corporate social
responsibility (CSR) spending legislation on the earnings management strategies of firms …

This paper examines whether high-ability managers' earnings smoothing is motivated by the
need to mitigate the adverse effects of heightened information asymmetry triggered by …

This paper investigates how firms' real-activities-based earnings management (RM) varies
with the strength of a country's legal environment. Using cross-country data and multiple …

Motivated by recently increasing accounting manipulation cases and deteriorating economic
condition in China, we investigate the importance of a set of earnings management …

We examine the design of loan contract terms in the presence of borrower pre-issuance real
earnings management (REM). Unlike other measures of earnings quality, REM is …

Financial transparency, including transparency of transactions, is one of the pillars of
sustainability. This study investigates whether a company's ownership structure, including …

Purpose The purpose of the study is to determine the relationship between bank efficiency in
terms of corporate governance guidelines and the extent of practice of earnings …

We examine earnings manipulation via discretionary accruals and real earnings
management prior to the release of cash reserves back to shareholders. Previous research …