We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

Interest in corporate social responsibility (CSR) information has increased in recent years.
This has led companies to set aside the classic economic view and to adopt the 'triple …

This paper examines how the external information environment in which foreign subsidiaries
operate affects the investment decisions of multinational corporations (MNCs). We …

This study provides a guide to accounting research on private firms with an emphasis on the
European setting. We start by providing an overview of private firm financial reporting …

Private firms face differing financial disclosure and auditing regulations around the world. In
the US and Canada, for example, private firms are generally neither required to disclose …

Employee ownership has been an area of significant practitioner and academic interest for
the past four decades. Yet, empirical results on the relationship between employee …

This paper aims to investigate the impact of blockchain on the quality of the information in
listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The …