The prevalence of tax avoidance practices has necessitated several efforts in understanding
the determinants of the menace. While these efforts are highly commendable, the studies so …

Earnings management in firms has several different motivations. This article examines the
preserving of socioemotional wealth as a motive for earnings management in specific types …

Foreign investment inflows into developing countries has become a cause for concern, as
the opportunity for profit shifting across their various operating outlets has made …

This study aims to provide empirical evidence of the influence of foreign ownership and
foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance …

The goal of this article is to examine the influence of the board of directors in constraining
earnings management in private family firms. We build further on the premise that corporate …

This paper presents a critical perspective of earnings management literature and its
measurement and motivations. The paper focuses on accrual-based accounting choices …

This study examines the reasons for earnings management in Malaysia by using a sample
of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables …

Historically, there have been numerous fraud cases in which firms, which were experiencing
financial difficulties or having problems in the management of their earnings, were caught …

This paper presents a theoretical review of empirical evidences concerning earnings
management from the perspective of opportunities and approaches utilised by earnings …

Positive accounting theory posits that political costs influence accounting choices by large
firms. Most studies rely on cross‐sectional analyses of large samples using coarse data. We …