There is widespread acknowledgment of the importance of nonprofit good governance with
a need for guidance on different effective mechanisms to increase ethical practices for the …

Firms may strategically disclose corporate social responsibility (CSR) activities to
compensate for their earnings management practices and, in this way, deflect stakeholders' …

Purpose The purpose of this paper is to examine the role family identity and reputational
concerns plays when private family firms engage in earnings management …

An implicit premise of regulators and much empirical research is that financial reporting
readability (readability) substantially reflects management choices. To investigate this issue …

Es creciente el interés por la Economía Circular (EC) como paradigma para alcanzar la
sostenibilidad. El sector agroalimentario, por sus características y trascendencia, está …

This study investigates whether compliance with the Sarbanes–Oxley Act of 2002 (SOX)
sections 302 (financial reporting) and 404 (internal controls) enhances both corporate …

This study is based upon constructing two models for quantifying the impact of ownership
structure upon accounting conservatism and the impact of board structure upon accounting …

This paper reviews the interconnection between earnings quality and earnings management
in the business environment, through the use of flexibility in determining the practices and …

In the scope of Behavioral Decision Theory, Accounting-based Earnings Management
(AEM) may compromise the success of decision making of a firm's stakeholders. Given that …

Earnings management (EM) and earnings quality (EQ) can be considered two related
challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can …