The present paper reviews the extant literature on Earnings Management (EM) in emerging
economies using the integrated 'Antecedents Decisions Outcomes (ADO)–Theory, Context …

Ownership structure has been identified as a critical governance component due to its effect
on firm performance. Within ownership structure, issues of institutional shareholders, cash …

We examine the impact of religiosity on earnings quality, utilising a global sample of 1283
listed banks headquartered in 39 countries and covering the period 2002–2018. Using …

This paper uses the accelerated depreciation policy for fixed assets implemented by
Chinese tax authorities since 2014 to explore the relationship between tax incentives and …

Purpose This study investigates the impact of government and economic policy uncertainty
(EPU) on companies' business operations, especially risk-taking tendencies and corporate …

This study investigates how voluntary International Financial Reporting Standards (IFRS)
adoption impacts information asymmetry in the stock market. We analyze data from firms in …

We explore the theoretical relation between earnings and market returns as well as the
properties of earnings frequency distributions under the assumption that managers use …

This study investigates the role of salient events on accrual-based and real earnings
management activities. For people using availability heuristics, the salience of an event may …

Abstract Manuscript Type Empirical Research Question/Issue This study examines whether
accruals earnings management is associated with managers' explanations of performance …

Financial statements are the main source of financial reporting. The basic role of financial
reporting is to effectively communicate financial information to outsiders in a timely and …