Purpose–The purpose of this paper is to investigate, using data on US manufacturing firms,
how and when corporate governance affects managers' decisions to use discretionary …

The purpose of this paper is to investigate the effect of better compliance with corporate
governance regulation on managerial accruals (discretionary accruals) in New Zealand …

Studies on the characteristics of insolvent firms' earnings management are critical, as the
ripple effects of a firm's opportunistic accounting and insolvency on society can be …

This paper extends previous research on the association between corporate governance
mechanisms and accruals quality. We derive measures of the discretionary and innate …

We examine the relation between accruals quality and internal controls using 705 firms that
disclosed at least one material weakness from August 2002 to November 2005 and find that …

This paper examines the linkages between discretionary accruals (DAs), managerial share
ownership, management compensation, and audit fees. It draws on the theory that …

The recent revelation of the misleading audited accounts of several big companies in the US
has heightened public concern about the integrity of a firm’ s financial reporting …

Accrual‐based earnings is considered superior to cash flows. Accruals allow managers to
communicate their private and inside information and thereby improve the ability of earnings …

This study examines the empirical relationship between institutional percentage
shareholding and accounting discretion exercised by firms to manage accruals over a …

Despite a large literature on discretionary accruals, how the use of discretionary accruals
impacts corporate financial decisions is not well understood. We hypothesize that a …