The subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company. Managerial actions from the top, particularly the board, plays a vital role in addressing this inclination. While scholars have shown interest...

This study explores how individual moral philosophies influence accountants' ethical perceptions of earnings management risk, addressing the broader question of how moral reasoning interacts with the cultural environment in shaping financial reporting decisions. Although accounting standards...

We investigate the influence of boardroom gender diversity on earnings management. Drawing on a sample of European firms over the 2010-2023 period, we document an inverted U-shaped nexus between boardroom gender heterogeneity and earnings manipulation. Moreover, we also find that the Democracy...

The issue of conflicting interests between company management and stakeholders arises when the management prioritizes its own compensation over the interests of other parties. This disparity in interests is commonly referred to as the agency problem. To address this problem, corporate governance...

Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....

The coronavirus pandemic has caused the world's worst crisis. No other situation in recent history has had such a negative impact on the global economy. Consequently, companies have been forced to adapt to the new circumstances and strive in this drastically changing world. The objective of this...

This study integrates the multilateral punishment mechanism theory with the characteristics of Chinese society-"acquaintance," "face," and "relationship"-to analyze and test the governance mechanism of merchant gangs on earnings management for the first time. Findings reveal that (1) merchant...

This paper attempts to shed light on an analytical model that examines both direct relationship between board gender diversity and energy firms' performance and an indirect connection in which earnings management is a mediating variable that is affected by the board gender diversity, which in...

This study investigates the effect of companies' sustainability performance on their future earnings management. Applying moral licensing theory, we predict that sustainability performance decreases accruals, while increases real earnings management. We analyse a dataset comprising of 47,186...

This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....

This study investigated how the COVID-19 pandemic impacted earnings management practices within both public and private firms in Korea. Amid active government efforts and policies to overcome the pandemic crisis, we anticipate that the earnings management of public sector managers, prioritizing...

The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between audit committee features, such as committee...

This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used from 2010 to 2019 (pre-COVID period) to achieve...

People who have lost their jobs are affected by the Covid-19 epidemic, which lowers demand and prevents them from updating daily used internet services. A company's deteriorating financial health may be a warning indication of impending financial trouble. With company size serving as a...

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

The study explores the impact of family versus non-family CEO management in Indonesian family companies on Corporate Governance (CG), Earnings Management (EM), and Tax Avoidance (TA). It examines if family-managed firms are more prone to EM than those with non-family CEOs, and considers TA as a...

The main source of financing is bank loans for Portuguese small and medium-sized entities (SMEs), which implies several constraints to obtaining additional funds. Relying on the argument of Positive Accounting Theory (PAT) that accounting choices are not neutral and on Agency Theory that...

This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collected dataset of Portuguese-listed firms from...

Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship...

This study analyzes the relationship between corporate culture, the likelihood of reporting special items, and firm performance. We find a significant negative relation between corporate culture and special items using more than 55,000 firm-year observations from 6931 U.S. corporations between...

This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The...

Managers might use corporate social responsibility (CSR) to conceal their misbehaviours. One of these is the implementation of earnings management (EM), which could have serious effects vis-à-vis information disclosed to stakeholders. This study examined the relationship between CSR and EM in...

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

It is widely recognised that the ability of e-commerce businesses to predict conversion probability, i.e., acceptance probability, is critically important in today's business environment. While the issue of conversion prediction based on browsing data in various e-commerce websites is broadly...

The aim of the paper is to analyse the association between the use of accrual-based and real earnings management practices before the company goes public and the decision of institutional investors on buying or refraining from buying shares offered in initial public offering (IPO). The sample...

Recently, South Africa has suffered from several large financial statement frauds. To assist stakeholders in identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in South Africa. The study also explored similarities in...

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a population and research sample using companies...