In this paper we review the academic evidence on earnings management and its
implications for accounting standard setters and regulators. We structure our review around …

This paper provides evidence on firms that report long “strings” of consecutive increases in
earnings per share (EPS). First, we find 746 firms that report earnings strings of at least …

Past evidence generally suggests that the presence of female directors on corporate boards
tends to improve earnings quality due to these directors' superior monitoring abilities …

Policy uncertainty (PU) influences the financial and investment decisions of the firm. We use
global data to extend the nascent empirical finance literature on policy uncertainty by …

This study examines whether religiosity at the county level is associated with future stock
price crash risk. We find robust evidence that firms headquartered in counties with higher …

Can managers influence the liquidity of their firms' shares? We use plausibly exogenous
variation in the supply of public information to show that firms actively shape their …

This paper investigates circumstances under which accruals are predicted to improve
earnings' ability to measure firm performance, as reflected in stock returns. The importance …

We examine the role of the board of directors, the audit committee, and the executive
committee in preventing earnings management. Supporting an SEC Panel Report's …

Financial distress prediction is a central issue in empirical finance that has drawn a lot of
research interests in the literature. This paper aims to predict the financial distress of French …

Using a large sample of US public firms, we find robust evidence that short interest is
positively related to one-year ahead stock price crash risk. The evidence is consistent with …