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 have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

内容提要: 产权多元化, 股权激励和公司治理是考察我国国有企业改革成效的一个重要课题.
本文根据我国资本市场独特的制度变化, 从盈余管理的角度对股权激励的公司治理效应进行研究 …

The aim of this study is to determine the impact of COVID-19 pandemic on earnings
management practices. Focusing on a sample of 2,031 firms listed in 15 European …

How does artificial intelligence (AI) impact audit quality and efficiency? We explore this
question by leveraging a unique dataset of more than 310,000 detailed individual resumes …

Research background: Deteriorating economic conditions and a negative outlook increase
the pressure on financial management and the need to show high financial performance …

This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

We apply the system GMM regression estimation approach to a matched sample of French
firms listed on Euronext Paris during the period 2001–2010 in order to investigate the …

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 …