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

Management engages in earnings manipulation for different reasons. This article argues
that low-growth firms with high free cash flow will opt for income-increasing earnings …

Earnings management and investor protection during the COVID-19 pandemic: evidence from
G-12 countries | Emerald Insight Books and journals Case studies Expert Briefings Open …

Accounting manipulation is a current problem, reported in many different contexts. Several
audit quality studies indicate that there is a relationship between the quality of the audit and …

Considering the connotation of true and fair financial disclosure practices and corporate
governance mechanism in the quickly improving economic scenario, this study attempted to …

Purpose The purpose of this study is to examine the effect of the audit committee (AC)
independence, financial expertise, internal audit function, audit quality and ownership …

Most scholars have indicated corporations using accounting conservatism to reduce
earnings manipulation, although certain scholars believe that firms have more incentive to …

The objective of the study is to examine the association between internal and external audit
attributes, audit committee characteristics, ownership concentration and discretionary …

Abstract The Belgian Corporate Governance Code was published in 2004 and updated in
2009 to provide standards of good practice. Since 2008, Belgian law has imposed the …

This study examines the antecedents and effects of creative accounting practices (CAP) on
organizational outcomes in Bangladesh. Thus, this research recognizes the antecedents of …