Preface -- Earnings management research : culture incentives versus accounting standards constraints, some insights for … future research / Lan Sun, University of New England, Australia -- Earnings management during the recent crisis : the role of …

Managerial overconfidence, originally disputed in terms of finance and accounting, has been dated back to Malmendier … accounting rule applied since 2007, and correspondingly the relationship between overconfidence and preference of expense and … expense R&D, which cuts down R&D expense directly to beautify the earnings performance, adjust the proportion of research and …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …