Corporate governance can reduce or even eliminate the extent of earnings management.
Normally, an institutional environment that provides better legal protection can control …

We apply the discontinuity methodology from the accounting literature to a political economy
setting of GDP reporting and examine whether Chinese local governments manage regional …

This study examines competing arguments about whether Financial Interpretation No. 48
(FIN 48, now ASC 740-10-25) provides information to financial statements users regarding …

This paper examines equity investor valuation of tax avoidance achieved through uncertain
tax positions. New financial reporting standards require firms to separately disclose their …

We examine the effectiveness of institutional investors in constraining aggressive earnings
management induced by strong contractual incentives. To this end we focus on the …

This study examines relationships among a firm's innovativeness, its unexpected product
failure costs, and financial performance. When a firm chooses to develop more innovative …

Prior studies of classification shifting in the income statement conclude that managers
misclassify core expenses as special items to inflate reported core earnings (McVay 2006; …

This study investigates the relationship between corporate governance and informative
earnings management (IEM) for Chinese listed firms. While most previous studies on …

We examine the association between earnings management and an important component
of corporate governance, the incentives provided through compensation. We argue that …

We investigate the relation between a firm's product warranty level and its leverage. We find
that leverage relates negatively to the warranty level and that this relation is robust to …