A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

Although digitalization is a reality for companies and contributes to value creation, few
studies have examined its impact on business performance in the service sector. The aim of …

This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

Purpose This paper undertakes an extensive and systematic review of the literature on
earnings management (EM) over the past three decades (1992–2022). Furthermore, the …

Prior studies investigate the determinants and consequences of real earnings management
(REM) as a function of firm-specific characteristics. In this study, we examine how …

The marketing–finance interface is an important research field in marketing, helping
demonstrate the accountability of marketing within companies and building a necessary …

We examine the relation between audit quality and the earnings management activities of
IPO firms. The impact of high quality auditors on real earnings management has been …

We examine the relation between workplace safety and managers' attempts to meet
earnings expectations. Using establishment-level data on workplace safety from the …

Purpose The purpose of this paper is to examine the impact of corporate (CG) and Islamic
(IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman …