This paper investigates the association between real earnings management and the cost of
equity from the perspective of the heterogeneity of institutional investors. Based on a sample …

Earnings quality reflects the integrity and quality of financial reporting which minimizes the
information asymmetry and agency conflicts among management, owners, and majority and …

Choć z punktu widzenia sprawozdawczości finansowej zysk (strata) netto jest rachunkowym
rezultatem różnicy między wygenerowanymi w danym okresie przychodami i …

In the restaurant industry, information gap between inside management and outside
stakeholders could be considerable due to analyst'lack of interest in the restaurant industry …

Although from the point of view of financial reporting, net profit (loss) is the accounting result
of the difference between revenues and deductible (operating) expenses, this measure due …

This study investigated earnings management in European firms. The private investors
became victims of manipulated earnings where few laws offered regulatory oversight. The …

This research examine the effect of goodwill impairment on earnings management. The
change of standard stated that goodwill is no longer subject to amortization but impairment …