Various models have been created all around the world to identify enterprises that
manipulate their earnings. These earnings management techniques aid businesses in …

Purpose This study aims to examine the association between related party transactions and
firm value. The study also investigates the impact of several determinants of this relationship …

Purpose This paper aims to investigate the impact of International Financial Reporting
Standards (IFRS) convergence on value relevance and earnings management for Indian …

This study investigates the relationship between corporate governance, external financing,
and earnings management in an emerging market. Using a sample of Vietnamese listed …

This study aims to contribute to the existing literature by examining the relationship between
corporate governance (CG) attributes and real-based earnings management (REM) in the …

This paper seeks to investigate how earnings quality is affected by related party transactions
(RPTs). The research also examines the impact of ownership structure as a moderating …

Corporate Social Responsibility (CSR) is a necessity that needs to be implemented so that
companies operate not only for the benefit of shareholders but also for the public …

Our study is the first to analyze the influence of CEO power and ownership structures on
earning manipulation. This study also clarifies whether different ownership structures …

This research aims to examine the drivers of earnings quality (EQ) in emerging stock
markets. By testing the impact of firm attributes and ownership structures on the level of …

The study examines the effect of foreign ownership, corporate governance index on earning
management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative …