The shift away from fossil fuels needed to reduce CO2 emissions requires the use of renewable carbon and energy sources, including biomass in the bioeconomy. Already today, the bioeconomy has a significant share in the EU economy with traditionally bio-based sectors. For the future, the energy,...

Research Question- Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it? Motivation- There have been many studies in the past few...

This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...

Research Question - Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation - Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea - Firms'...

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation - A number of studies looked into the hierarchy of earnings thresholds based...