Earnings management is one of the most challenging, debated and controversial topics in
finance and financial management. Organisational, legislative, and social norms regarding …

We investigate the relationship between societal trust and managers' decisions to voluntarily
issue earnings forecasts. We reason that managers are more likely to issue earnings …

Sustainable business environment plays an important role in creating conditions favorable
to innovation. However, is this the case for all types of multinational enterprises (MNEs) …

While research has acknowledged the importance of political risks in affecting multinational
companies' behavior and performance outcomes, the roles of political agents in this process …

This study examines whether and how a country's implementation of corporate governance
reforms affects the propensity and properties of management earnings forecasts. We …

This study examines whether and how corporate social responsibility (CSR) disclosure
plays a role in firms' choices of public versus private debt financing. We find that borrowing …

This study examines the effect of cultural tightness on earnings management globally
through an institutional economics perspective. We find that managers are less (more) likely …

We investigate the unexplored role of large controlling shareholders (blockholders) in
constraining real earnings management (REM). We examine the mechanisms through …

Using a theoretical model, we develop an institution-based version of the Linder hypothesis
for horizontal FDI; FDI is more likely to occur among countries with smaller institutional …

Abstract Under International Financial Reporting Standards, managers can use two
approaches to increase the estimated fair value of goodwill in order to justify not recognizing …