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

This paper reviews the empirical literature on the determinants and decision usefulness of
goodwill reporting. We structure our discussion around five guiding questions that reflect …

This paper examines the relationship between enterprise risk management (ERM) and
corporate social responsibility (CSR) and how this relationship is affected by managerial …

This study examines whether application of IFRS by non-US firms results in accounting
amounts comparable to those resulting from application of US GAAP by US firms. IFRS firms …

We provide evidence on the preliminary effects of mandatory adoption of International
Financial Reporting Standards (IFRS) on accounting quality for a relatively broad set of firms …

We examine whether application of International Accounting Standards (IAS) is associated
with higher accounting quality. The application of IAS reflects combined effects of features of …

This paper examines the economic consequences of mandatory International Financial
Reporting Standards (IFRS) reporting around the world. We analyze the effects on market …

This study investigates whether a firm's cost of equity capital is influenced by the extent of a
firm's real activities management. Using a large sample of US firms, we find that our proxy for …

Earnings management can be classified into two categories: accruals management and real
activities manipulation (RM). Accruals management involves within generally accepted …

We examine whether firms resort to real earnings management when their ability to manage
accruals is constrained by higher quality auditors. In settings involving strong upward …