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 …

We present a solution based on blockchain technology and smart contracts for agile project
management in light of the continuing transition in the software development industry. Due …

Purpose The present study aims to assess the key institutional settings for earnings
management (EM) in emerging economies (EE). The unique social, cultural and regulatory …

Purpose The study aims to investigate how the presence and absence of institutional
equivalents (interaction of industry peers and local peers) affect the earnings management …

This research study investigates the influence of organizational culture on the quality of
earnings when adopting International Financial Reporting Standards (IFRS). The results …

Prior research documents that managers engage in revenue shifting and expense shifting to
report inflated operating performance of firms. This study extends this research in a new …

The research was conducted to comprehensively determine the effect of interest expense
and earnings before tax on net income. This study uses a quantitative descriptive approach …

ABSTRACT Building upon Role Theory, Agency Theory, and Experiential Learning Theory,
this study explores the ethical viewpoints of earnings management (EM) across various …

Purpose The study aims to investigates which form of classification shifting is preferred by
firms to avoid the violation of debt covenants and whether the higher-audit quality …

The study examines the relationship between corporate social responsibility (CSR) and
earnings management strategies (expense shifting and revenue shifting). Based on the …