Research background: The paper investigates the earnings management phenomenon in the context of Central European countries, attempting to identify the factors and incentives …
The present study investigates the moderating influence of ownership structure on the association between corporate social responsibility (CSR) and earnings management of …
KS Sawarni, S Narayanasamy, PC Padhan - Finance Research Letters, 2023 - Elsevier
This study investigates the impact of earnings management (EM) on the efficiency of Working Capital Management (WCM) and its components. The study uses M-Score, based …
Various models have been created all around the world to identify enterprises that manipulate their earnings. These earnings management techniques aid businesses in …
This study aims to investigate the importance of earnings quality as a determinant of companies' performance. It provides some empirical evidences from an emerging market …
M Alghemary, B Al-Najjar, N Polovina - Journal of Accounting in …, 2023 - emerald.com
What do we know about real earnings management in the GCC? | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us Advanced search What do …
Y Cao, AMH Alfadhli, M Jaradat, R Lile… - Review of Managerial …, 2024 - Springer
This study intends to investigate the impact of the accounting number game on financial sustainability. It investigates the role of external block-holders and institutional ownership on …
Purpose The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and …
The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial …