This study attempts to display the impact of global financial crisis of 2008 on earnings
management (EM) compare with the period before and after with the case of listed …

This study examines whether there is a relationship between religiosity and voluntary
disclosure quality (VD_Q). We utilise a three-dimensional approach to capture the VD_Q on …

We examine the impact of religiosity on earnings quality, utilising a global sample of 1283
listed banks headquartered in 39 countries and covering the period 2002–2018. Using …

Purpose: The main aim of this work is to analyse if 2008 financial crisis had impact on
earnings management. We compare two countries with different legal forces in terms of …

The paper examines the quality of financial reporting on income tax in Serbia and Croatia in
order to determine the extent to which disclosed information on income tax in these …

This paper examines the impact of mandatory adoption of international accounting
standards on the income smoothing and earning management. Using a simple of French …

This study examines the relationship between the financial crisis and earnings management
of non-financial listed companies from 25 countries which belonged to the EU in 2006, over …

The theory that we shall seek to elaborate here puts considerable emphasis on the
importance of big-time corruption in reducing funding for service delivery, the value of …

The present study attempts to test the impact of audit, non-audit fees, auditor tenure, auditor
size, and financial distress on earnings management during turbulent periods for the five …

This study aims at investigating the effect of IFRS convergence on earning manipulation of
companies listed on the Indonesia Stock Exchanges (IDX). Data were gathered from the …