The present study aims to examine the relationship between dividend policy and earnings
management by explicitly considering the role of the agency problem and financing …

In the last three decades, cross-border mergers and acquisitions have been the most
preferred vehicle for unprecedented internationalization and integration of the global …

The current study is based on previous findings, where corporate governance (CG)
significantly increased corporate social responsibility (CSR) to enhance transparency while …

This paper examines how management manipulates earnings from accrual earnings
management to real earnings management after a firm's listing abroad. Using Chinese firms …

In this study, we empirically investigate the association between acquisition deal
characteristics and two forms of earnings management: accruals earnings management and …

Purpose Takeovers play a critical role as an external corporate governance mechanism to
ensure investor protection. There is a long-standing debate on whether the convergence of …

This study examines the signaling power of dividends indicating the quantum of managed
earnings by opportunistic managers and thereby indicating the credibility of the reported …