This study empirically analyzes the relationship between Vietnamese firms' earnings management, board characteristics, and ownership structures. I use board size and the proportion of outside directors to reflect board characteristics, and the ownership percentages of the board of directors,...

Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020, this study extends previous research by empirically examining how board gender diversity affects the magnitude of earnings management. The results support the predicted (negative) relationship between female...

The relationship between Earnings Management (EM) and Corporate Social Responsibilities (CSR) has raised a considerable number of attentions, especially, in financial and accounting field since they determine firms' performance as well as market positioning. On the contrary, in an emerging...

Purpose The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research. Design/methodology/approach Through a systematic...

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...