Using a sample of 1,149 firm-year observations we show that benchmark-beating firms
entering into real earnings manipulation are less willing to engage in aggressive tax …

This study investigates whether and how institutional ownership stability influences real
earnings management. We find that institutional investors holding stable equity stakes play …

The aim of the article is to examine the influence of institutional investor ownership on real
earnings' management (REM) practices through a meta-regression analysis (MRA) based …

Objective: The article aims to determine the relationship between the stage of a business life
cycle and the scope and directions of accrual-based earnings management (AEM) in …

The aim of our paper is to test whether there is a relationship between earnings
management and the market value of companies with different ownership structures …

This study proposes two novel tests for security analyst herding based on binomial
correlation and forecast error volatility scaling, and applies it to investigate herding patterns …

The aim of this study is to analyse changes in employment and their determinants in twenty
sectors of economic activity in Poland during the COVID-19 pandemic. The study focuses on …

The paper aims to develop our understanding of the processes and mechanismsleading to
economic instability. The research design and methods: the paperemploys a simple game …

The aim of the paper is both to determine whether joint-stock companies in poor financial
condition undertake real activities manipulation to manage earnings, and to investigate the …

Celem artykułu jest, po pierwsze, ustalenie, czy spółki akcyjne będące w gorszej kondycji
finansowej podejmują działania o charakterze realnym w celu zarządzania zyskami, a po …