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

The impact of COVID-19 pandemic on earnings management and the value relevance of
earnings: US evidence | Emerald Insight Books and journals Case studies Expert Briefings …

This study examines the long-term impacts of climate change on credit spreads using a
sample of A-share listed companies that issued corporate bonds between 2014 and 2020 …

Abstract Using Fixed Income Securities Database bond issuance data, we examine how
firms' cash holding adjustment exhibits a signaling effect prior to corporate bond issuance; …

Earnings management is a legal and widely preferred phenomenon of business finance that
financial managers use to maintain and improve the enterprise's competitiveness. Managers …

Abstract Research Question/Issue We examine the role of board gender diversity in
attenuating loan covenant violations. We also investigate whether the relationship is …

This study investigates the effect of the characteristics of the board of directors on the accrual
and real earnings management level, focusing on the role of the corruption level. The …

This study investigates the response of heavy-polluting firms to the political costs associated
with local government participation in the ecological championship, with a specific focus on …

Purpose Given the unique nature of Indian family firms and the recent failure of many
business houses (Bhushan Steel Ltd., Hotel Leela Ventures Ltd. etc.) it is important to …

Empirical evidence suggests that firms often manipulate reported numbers to avoid debt
covenant violations. We study how a firm's ability to manipulate reports affects the terms of its …