Purpose: The objective of this article is to review both empirical and theoretical literature that
concentrates on the techniques of earnings management. IFRS perspective is employed in …

Prior studies have suggested a link between disclosure mechanisms and accounting
information quality. They also report better quality information in the presence of higher …

Purpose This study aims to examine the impact of income smoothing on the value of firms in
a regulated security market, moderated by market risk. This is based on the prevalence of …

Purpose The purpose of this paper is to investigate whether tax avoidance has a positive or
negative effect on firms' cost of debt. It further investigates whether the implications for the …

This study explores the relationship between overconfident Chief Financial Officers (CFOs)
and earnings management. Through the lens of upper echelons and overconfidence …

Purpose The purpose of this paper is to examine whether capital structure matters for
earnings management of microfinance institutions. Design/methodology/approach The …

We investigate the interplay between creditor financing and the smoothness of earnings
reported by European private firms, and document how heterogeneous debt-contracting …

Unlike developed markets, emerging markets like India have greater imperfections, have
information asymmetry, and are particularly different in terms of accounting transparency …

This study examines whether firm size and profitability have an influence on the income
smoothing practices of food and beverages (F&B) firms listed on the Amman Stock …

Purpose This paper aims to explore the relationship between CEO overconfidence and
earnings management examined by the discretionary accruals and if this relationship is …