The processing and transformation of natural resources into completed and semi-finished
products is the primary function of industry in each nation's economy. There is no denying …

This study investigates the effect of companies' sustainability performance on their future
earnings management. Applying moral licensing theory, we predict that sustainability …

Purpose This study explores the relationship between leverage and earnings management
in the context of Palestinian-listed companies, while also investigating whether audit …

Purpose The aim of this research is to detect the possibility of distortion of annual reports for
non-financial listed firms at Palestine Exchange (PEX). It validates the effectiveness of …

The purpose of this study is to investigate the relationship between audit quality and default
risk in earnings management. The auditors have a key role in mitigating earnings …

This study investigates the relationship between earnings acceleration (EA) and earnings
management (EM) at the firm life cycle stages. It is designed to analyse how variations in EA …

This study conducted an analysis of the impact corporate governance has on earnings
management in the context of manufacturing companies operating in Saudi Arabia …

This study provides empirical evidence on non-linear relation between Corporate Debt and
Earnings Management (EM) across nine Asian Emerging Economies (AEE). Two widely …

This study conducts a comprehensive bibliometric analysis of research on leverage and
earnings management, using data from the SCOPUS database and the VOSviewer tool to …

For capital providers, financial reports are a valuable source for evaluating company risk
and the required rate of return. Proper assessment of company performance may be limited …