This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …

Purpose This paper aims to examine the effects of global financial crisis (GFC) on chief
executive officers'(CEO) compensation and earnings management relationship. Specifically …

Incentives for banks to achieve income targets have previously been identified as a strong
motivation for income smoothing (IS). Extant literature captures bank IS indirectly via …

Objetivo: Verificar quais determinantes influenciam no reconhecimento da perda por
Impairment Test (IT) nas empresas brasileiras listadas na B3. Metodologia: A pesquisa foi …

Purpose This study aims to contribute to the debate on goodwill accounting by examining
the information content of impairment losses recognized in half-yearly reports. Half-yearly …

Purpose This paper aims to explore how external creditors assess firms' financial
aggressiveness in China. Design/methodology/approach Using bank loan-specific data, the …

Purpose Recent literature suggests that sin firms (firms in tobacco, gambling and alcohol
industries) have lower institutional ownership, fewer analysts following, higher abnormal …

The purpose of this study is to investigate whether family-owned firms and earnings
management as a result of financial distress affect the value relevance of earnings and book …

Purpose The purpose of this study is to examine the impact of asymmetric information,
estimated as the geographic distance between the acquiring firm and the target firm, on …

Although the impairment test is relevant to the quality of accounting information, it requires
subjective estimates that allow discretion to manage companies and give rise to earnings …