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 …

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 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 …

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 …

Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …

This paper investigates the relationship between earnings management and financial
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …

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 …

We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

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 …