The primary purpose of this study is to investigate the impacts of earnings management (EM)
and related party transactions (RPTs) on corporate financial performance in an emerging …

This study looks into a theoretical model exploring the effects of ownership shares and
directors' proportions as majority shareholders on earnings management. Furthermore, the …

In the course of digitalization, the accounting industry will adapt to comparable
developments. Finance and accounting professionals must embrace the digital shift as the …

Earnings management is a concerning issue for investors and regulators as it reduces the
informativeness of financial reporting. Discretionary accruals are acknowledged to be …

This study aimed at assessing the impact earnings management has on corporate
performance of firms on the Ghana Stock Exchange. The study used discretionary accruals …

Purpose This study aims to examine the relationships among International Financial
Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency …

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi
companies, the high level of earnings management (EM), and weak firm performance (FP) …

The current study aimed to explore the moderate effected of independence of the audit
committee on the connection between board structure (ie size, independence and CEO …

The study aims to investigate the relationship between board characteristics, earnings
management, insolvency risk, and corporate social responsibility (CSR). The first objective …

This research purposely looks into earnings management and how it relates to firm
performance. By attempt of gaining empirical results, we proxy firm performance by return on …