This study examines the factors influencing managerial decisions between accrual-based earnings management (AEM) and real earnings management (REM) following the mandatory adoption of eXtensible Business Reporting Language (XBRL) among firms listed on the Italian stock exchange. By analyzing the...

This article provides a novel insight into whether earnings manipulation signals are reflected in banks' internal credit risk estimates, as measured by the probability of default (PD) estimates, and whether such manipulation has an impact on credit risk (point in time or deferred). The...

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

We add to the debate about whether models of earnings dynamics should allow for unobservable heterogeneity in expected earnings growth rates by examining implications for a statistic originally proposed to estimate the variance of persistent earnings shocks. While that statistic is unbiased...

We examine how a CEO develops a reputation for credible financial reporting and how this reputation influences investor reactions to earnings announcements. We find that investors discount earnings news when CEOs have both strong incentives to misreport and weak reporting reputations. Further,...

Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....