The effects of financial reporting and disclosure on corporate investment: A review
A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …
facilitates the allocation of capital to the right investment projects. Over the last two decades …
Real earnings management: A review of the international literature
We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …
earnings management (REM) in an international context. We provide a theoretical …
[HTML][HTML] Research and development spending in the pharmaceutical industry: Does board gender diversity matter?
Z Sanad, AMAM Al-Sartawi - … of Open Innovation: Technology, Market, and …, 2023 - Elsevier
The focus of this paper is twofold; the primary objective is investigating the impact of board
gender diversity on firms' research and development (R&D) investment as an innovation …
gender diversity on firms' research and development (R&D) investment as an innovation …
Financial distress, internal control, and earnings management: Evidence from China
Y Li, X Li, E Xiang, HG Djajadikerta - Journal of Contemporary Accounting & …, 2020 - Elsevier
Using a sample of listed firms in China during the period of 2007–2015, this paper
investigates how financial distress influences the choice of earnings management methods …
investigates how financial distress influences the choice of earnings management methods …
Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures
Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …
relationship between a firm's engagement in corporate environmental disclosure (CED) and …
The Covid-19 outbreak, corporate financial distress and earnings management
AA Aljughaiman, TH Nguyen, VQ Trinh, A Du - International Review of …, 2023 - Elsevier
This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …
distress and earnings management practices in China. We investigate whether firms took …
The effect of earnings management on firm performance: The moderating role of corporate governance quality
This paper investigates the relationship between earnings management and financial
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …
[HTML][HTML] Earnings management and annual report readability
We explore how the readability of annual reports varies with earnings management. Using
the Fog Index to measure readability (Li, 2008), and focusing on the management …
the Fog Index to measure readability (Li, 2008), and focusing on the management …
Incorrect inferences when using residuals as dependent variables
We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …
researchers use ordinary least squares to decompose a dependent variable into its …
[HTML][HTML] A review of archival auditing research
We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …
Researchers use many proxies for audit quality, with little guidance on choosing among …