Purpose: The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude,...

Purpose: This study investigates how the association between national culture and earnings management compares between developed and emerging countries. Design/methodology/approach: The empirical analysis relies on a sample of 6,313 firm-year observations from 11 emerging markets and 27,605...

This paper investigates whether different levels of investor protection affect the market valuation of Non-Controlling Interests (NCI)' share of subsidiaries in a consolidated entity. Using a set of European publicly listed firms, our findings suggest a positive association of NCI with parent...

"This book highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries"--

This paper synthesizes the extant research on earnings management in family firms. It reviews the current state of knowledge about this phenomenon, identifying the main theoretical frameworks used in the empirical research on the topic, as well as the main types of said research and its...

We analyze the effect of macroeconomic instability on earnings management and the moderating role of country-level institutions, explicitly examining how this phenomenon compares between developed and emerging market countries. Focusing our analysis on macroeconomic instability instead of...