Purpose The study aims to examine the impact of the firm life cycle on the misclassification
practices of Indian firms. The study also examines the impact of International Financial …

Brexit exposed the UK to substantial policy uncertainty that could affect the performance and
behavior of British firms. We examine the impact of Brexit as an exogenous shock to policy …

Purpose Despite cultural dimensions being included in hundreds of business and
management research studies, there have been relatively few studies in public-sector …

Purpose Corruption and manipulation of earnings remain a serious concern all over the
globe. In addition, corporate disclosure of anticorruption information is still in its infancy in …

This study investigates the managerial intent—whether opportunistic or signaling—behind
real earnings management (REM) actions taken to meet the loss avoidance threshold by …

In the rise of digital transformation and big data, accounting and auditing professions are
required to adopt advanced techniques that help detect irregularities and frauds. This …

Purpose Corruption and earnings management remain a serious concern across the globe.
In addition, corporate disclosure of anti-corruption practices is still in its infancy in …

This paper investigates the effect of earnings management practices on firm performance
and focuses on how economic policy uncertainty (EPU) moderates the association between …

This paper investigates the relation between corporate governance and earnings
management in the Canadian setting characterized by ownership concentration in the …

This article critically reviews the current methodologies used in earnings management
research focusing on real activities manipulation studies to explore a more consistent …