The literature on earnings management is vast. Surprisingly, far too little attention has been
paid to investigating the impact of adopting eXtensible Business Reporting Language …

This study explores the influence of climate risk on properties of firms' financial reporting
practices with observations collected from 64 countries between 2005 and 2016. We use a …

We empirically study the role of product market competition and market power, discipline vs
complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year …

A board with high equality is expected to play a significant role in corporate governance.
This study aims to examine the influence of impactful women directors on constraining the …

This study investigates the relative importance of accrual-based earnings management
(AEM) and real earnings management (REM) as reflected in audit fees. Auditors charge not …

Previous studies argue that religious firms are more ethical and thus engage less in accrual
earnings management. At odds with the ethical view, we use a sample of Chinese listed …

The new IASB and FASB models for leases aim to improve the quality of financial reporting.
To this end, both standard setters impose the recognition of assets and liabilities for …

Motivated by agency conflicts of real earnings management (eg, opportunistic and signalling
perspectives), this study investigates the association between firms that manipulate their …

Purpose The financial world of today is evolving at a rate that can be challenging to keep up
with and comprehend due to developments in information and communication technology …

We examined the effect of accounting comparability on the use of accrual earnings
management (AEM) and real earnings management (REM) among five members of the …