We provide new evidence on the codependence among the many country attributes
previously linked to financial reporting quality. First, we show that the synchronicity of 21 …

We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

The objective of this study is to examine and synthesize the existing literature on financial
disclosure by financial institutions. It presents a systematic literature review of 204 studies on …

The fourth industrial revolution has resulted in unprecedented innovations and
improvements for the financial sector. In this paper, we employ the machine learning …

Purpose The purpose of this paper is to analyze whether gender diversity on board and
financial expertise on audit committee affect accounting conservatism in banking sector …

The purpose of this paper is to study the influence of managerial ability on the quality of their
financial reporting. Using a large bank sample from nine different countries and for the time …

Our main objective is to study whether banks that follow CSR practices enhance earnings
quality. We also analyse whether differences in earnings quality that are driven by CSR …

Using an international sample of banks, we study how differences in religiosity across
countries affect earnings management. Given that religiosity is a major source of morality …

This paper examines whether fair value adjustments included in other comprehensive
income (OCI) predict future bank performance. It also examines whether the reliability of …

We investigate the role of prudential supervisors' independence in affecting income
smoothing behavior in European banks. Powerful national supervisors are predicted to …