...Esraa Esam Alharasis Purpose This study explores the moderating role of the COVID-19 crisis on the association between ESG scores and “Earnings Management (EM)” practices. Design/methodology/approach The developed hypotheses were tested using ordinary least squares (OLS) regression based...

...Rahayu Lestari; Dewi Refianingrum Muthmainnah Purpose This study aims to examine whether investors perceive earnings management as opportunistic behaviour that impair earnings quality or as an enhancer of earnings informativeness in the context of developing countries. This study also investigates...

...Sajead Mowafaq Alshdaifat; Mohamad Ali Abdul-Hamid; Mohammad Alhadab; Saidatunur Fauzi Saidin; Noor Hidayah Ab Aziz Purpose This study examines the association between ISA 701 of Key Audit Matters (KAM) with accrual and real earning management practices pre and during the COVID-19 pandemic...

...Vincentia Anindha Primacintya; Indra Wijaya Kusuma Purpose This study investigates the impact of ESG performance on earnings management practices in Indonesia and also examines whether gender diversity on the board of commissioners moderates this relationship. Design/methodology/approach...

...Augustine Donkor; Terri Trireksani; Hadrian Geri Djajadikerta Purpose This study examines the role of integrated reporting (IR) and earnings management (EM) practices on the combined assurance model (CA) and the firms’ capital market liquidity (FCML) performance nexus. Based on a moderated...

...Bisan Khalil Almasri; David Sunoco; Mohammad Al-said Purpose This research aims to investigate the relationship between banks’ financial leverage and economic financial stability, and as a result, the research will discuss the role of earnings management (EM) in this relationship, since managers...

...Adela Cornelia Fedora; Felizia Arni Rudiawarni; Dedhy Sulistiawan; Abdurrahman Gümrah Purpose The purpose of this study is to investigate the connection between earnings management, business strategy, and market competition. Design/methodology/approach The study utilizes data from non...

... earnings management. Moreover, the underrepresentation of women in supervisory roles makes this aspect of particular interest. Hence, this study highlights the question of whether their participation in audit committees can impact the organization's policies. Design/methodology/approach This research...

...Hind Muhtaseb; Veronica Paz; Geoffrey Tickell; Mukesh Chaudhry Purpose This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship...

...Sulochana Dissanayake; Roshan Ajward; Dilini Dissanayake Purpose This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms could limit such practices. Design/methodology...

...Riadh Garfatta; Mouna Hamza; Imen Zorgati Purpose This article attempts to investigate the impact of COVID-19 outbreak on the earnings management (EM) for listed Tunisian companies. Design/methodology/approach The study focuses on both accrual-based and real EM (REM) practices. With panel data...

...Manish Bansal Purpose The study aims to investigate how the presence and absence of institutional equivalents (interaction of industry peers and local peers) affect the earnings management practices of firms. Design/methodology/approach The study uses discretionary accruals to operationalize...

... and the occurrence of missing values for some of the variables used in the various estimation models may bias results. Practical implications The study identifies the nexus between RAF and real earnings management practices of non-financial firms; and shows the implication of fee payment to the overall conduct...

...Riyan Harbi Valdiansyah; Etty Murwaningsari Purpose Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa. High-quality financial reports (especially earnings quality...

...Naznin Sultana Chaity; K.M. Zahidul Islam Purpose The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management (EM). Design/methodology/approach Archival data of listed private...

...Nimisha Kapoor; Sandeep Goel Purpose The purpose of this paper is to explore the role of independent directors’ diligence in restraining earnings management practices in the Indian context. Design/methodology/approach It employs a panel data analysis to test the association of earnings...

...Mayang Mahrani; Noorlailie Soewarno Purpose The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable...