Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

This study examines the relation between earnings management and block ownership of
same‐industry peer firms by a common set of institutional investors (common institutional …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

We predict that firms with stronger corporate governance will exhibit a higher degree of
accounting conservatism. Governance level is assessed using a composite measure that …

In this paper, we investigate whether, and how, audit effectiveness differentiation between
Big 6 and non‐Big 6 auditors is influenced by a conflict or convergence of reporting …

This paper investigates the relation between auditor tenure and earnings management. The
effects of mandatory auditor rotation on audit quality and financial reporting quality have …

In this paper we review the literature dealing with earnings management around earnings
benchmarks. The earnings benchmarks are the earnings level (loss avoidance), earnings …

Dividend-paying firms tend to manage earnings upward when their earnings would
otherwise fall short of expected dividend levels. This behavior is evident only in firms with …

Many firms that take restructuring charges reverse a portion of those restructuring charge
accruals in a later quarter. These reversals increase net income, often substantially. In this …

The purpose of the study is to examine the relation between Nordic corporate governance
practices and earnings management. We find that the presence of employee representation …