This paper examines the effect of financial reporting frequency on cost management decisions during the COVID-19 outbreak in the first half of 2020, when firms had to make broad changes to their cost structures. Using the European setting, we find that quarterly reporters exhibit greater cost...

Allocation of resources between different stakeholders is an ethical dilemma for the chief executive officer (CEO). In this study, we investigate the association between CEO power and workplace injuries and illnesses. We use an establishment-level dataset comprising 31,924 establishment-year...

In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to 2015, we find that firms in longterm oriented...

This study investigates whether and how the amount of firm-specific information incorporatedinto stock prices changes when there is more quarterly, rather than semi-annual, reporting inthe peer group. Using a sample of 33,338 European firm-year observations from 2004 to 2017,we find a...

This study introduces self-organizing maps as a clustering approach for several measures in accounting that rely on local linear regression-based estimation models with an initial and essential clustering phase. Clustering by industry is the most frequently used approach in prior literature when...

A growing body of literature is examining the concept of real activities manipulation in various contexts. In these studies, the researcher typically models abnormal real activities and draws inferences based on the output measures. Thus, the results of the studies hinge critically on the...

In this study, we investigate cost behavior of companies in Organisation for Economic Co-operation and Development (OECD) member countries before corporate tax rate cuts become effective. We consider such events to generate strong incentives for intertemporal cost shifting. We analyze the time...