We investigate the effect of board governance and takeover protection on real earnings
management. Four types of real earnings management are considered: sales manipulation …

Purpose–The purpose of this paper is to examine the relationship between Bumiputra (in
reference to Malay indigenous race) directors, a proxy for culture and analysts forecast. In …

In this study we examine the extent to which accounting earnings management (AEM) and
real earnings management (REM) differ in their impact on future operating performance and …

Board performance research conducted over the last 50 years has focused on individual
directors' economically-motivated behaviors and outcomes, and has generated inconsistent …

Prior studies suggest that equity incentives inherently have both an interest alignment effect
and an opportunistic financial reporting effect. Using three distinct proxies for earnings …

This paper aims to investigate the effect of audit committee ethnicity, as part of the diverse
cultures in Malaysia, on analysts' forecast accuracy. In addition, this study investigates …

In this paper, we examine the nexus between analysts' forecasts and CEO incentives over
different forecasting horizons. We assemble a unique analyst‐level sample for US firms …

This paper studies the use of management earnings forecasts (MEF) to dampen analysts'
expectations, ie expectation management, by Chinese listed companies. We reveal several …

Prior studies show that engaging in conservative financial reporting (CON) positively affects
earnings quality. However, managers also manage earnings to meet/beat market earnings …

Meeting and beating analysts' forecast has received substantial attention, most of studies
investigate two principles problems: the valuation and value relevance of meeting and tools …