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

Subsidies greatly matter for green performance and sustainable growth through alleviating
financial needs. However, once a subsidy shock occurs, caused at the point at which the …

Purpose This research examines the influence of business strategy and intellectual capital
on firm performance and bankruptcy risk of Oman's non-financial sector companies …

Purpose The present study attempts to assess the relationship between management
characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' …

Many studies have examined the direct relationship between the two corporate practices:
corporate social responsibility (CSR) and earnings management (EM); however, the results …

In this study, we explore the implications of institutional investor distraction for earnings
management. Our identification approach relies on a firm-level measure of institutional …

This study analyzes real earnings management among privately held versus publicly listed
firms. Our first finding is that public firms engage in more earnings management through …

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

This study investigates the effects of powerful Chief Executive Officers (CEOs) on earnings
quality in a setting where CEOs have strong dominance over other top executives and …

The present study investigates the relationship between management characteristics
(managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual …