Working from home reduces real-time visibility of employees within the physical space of the workplace. This makes it difficult to monitor employees' work behavior. Employers may instead monitor employees' outputs and provide incentives through performance pay. The crucial question is what type...

Purpose - This study aims to explore the relationship between chief executive officer (CEO) power and stock price crash risk in India. Furthermore, it seeks to analyse how insider trades may moderate the impact of CEO power on stock price crash risk. Design/methodology/approach - A study of 236...

This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....