Purpose This study aims to clarify the relationship between ethical orientation and earnings
management perception phenomenon in the organization. It discusses to what extent …

This study aims to analyze the relationship between earnings quality and investment
efficiency in the European context, in order to understand whether higher earnings quality …

Recent studies claim that improvements in regulations and corporate governance law in
different countries are restricting accrual-based earnings management and encouraging …

The global proliferation of the Covid-19 pandemic has adversely impacted public health,
society, and the economy. To face the pandemic, managers are frequently required to make …

This study reviews academic and professional literature on the two types of fraud motivation:
incentive and pressure, and provides an in-depth analysis to investigate and differentiate …

Purpose The purpose of this study is to examine the impact of anti-money laundering (AML)
regulations on accrual earnings management (AEM) and real earnings management (REM) …

Purpose This study aims to examine the preference for earnings management (EM)
strategies according to business strategies, namely, cost leadership strategies and …

Abstract [eng] The article describes the bonus plan, debt/equity and political cost
hypotheses, based on a positive accounting theory, with reference to opportunistic …

This study aims to explore the effect of political connections, external auditor quality, and
family ownership on real and discretionary accrual earnings management practices in public …

This paper aims to find that predictive performance is better when earning management
predictions using deep learning technology, including litigation case information filed with …