We examine the effect of economic policy uncertainty (EPU) on the financial reporting quality
of US firms over 1999–2015. We use accruals-based earnings management as a proxy for …

Using data from 19 countries over the 1990–2015 period, we examine how economic policy
uncertainty (EPU) affects accounting quality. We find that accounting quality, measured …

Policy uncertainty (PU) influences the financial and investment decisions of the firm. We use
global data to extend the nascent empirical finance literature on policy uncertainty by …

We empirically examine the effects of economic policy uncertainty (EPU) on earnings
management in Japan. We find that EPU is negatively associated with earnings …

Given the recent growing global uncertainties, firms have encountered increasing political
risks and responded accordingly to avoid a negative impact on their performance. This study …

This paper investigates the effect of earnings management practices on firm performance
and focuses on how economic policy uncertainty (EPU) moderates the association between …

In this paper we examine the effect of economic policy uncertainty on reactions of capital
market participants and actions of corporate managers. In particular, we investigate two …

We investigate the impact of economic policy uncertainty (EPU) exposure on the earnings
management behaviour of Chinese firms. We find a significantly positive relation between …

This study examines the relationship between macroeconomic uncertainty and earnings
management, using quarterly data of US commodity firms from the period 1990–2019. The …

Using a sample of US banks and an index for economic policy uncertainty developed by
Baker et al.(2016), we investigate whether economic policy uncertainty is systematically …