The exponential advancement in artificial intelligence (AI), machine learning, robotics, and
automation are rapidly transforming industries and societies across the world. The way we …

The novel coronavirus (COVID-19) outbreak has become a global pandemic and has greatly
impacted the world economy. This article adopts the financial data of Listed companies in …

Using data from China, we examine whether and how the incentive to boost GDP growth at
the government level affects earnings management at the firm level. We find that firms in …

Purpose—The study on the relationship between accounting conservatism and earnings
quality is not new. However, the results are inconsistent and mixed, and to some degree …

In this study, we hypothesize and find that financial statement analysis of firm profitability
drivers applied at the aggregate level yields timely insights that are relevant for forecasting …

We apply the discontinuity methodology from the accounting literature to a political economy
setting of GDP reporting and examine whether Chinese local governments manage regional …

The main aim of the current study is to examine the effect of Chief Executive Officer (CEO)
characteristics on earnings management proxied by discretionary accruals. The study used …

The research aims to analyze the relationship between some indicators of sustainable
development and economic growth, as well as knowing the extent of the impact of …

We examine the association between chief executive officer (CEO) social capital and firm
litigation risk. Employing a sample of Chinese listed firms from 2008 to 2017, we find that …

This paper examines whether the negative association between aggregate earnings and
returns is explained by the monetary policy news in aggregate earnings. Using Federal …