... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Real earnings management Accrual earnings management Earnings quality Tax-free countries Investor protection Global financial crisis The robustness of users...

...Deepak Verma; Varun Dawar; Pankaj Chaudhary Purpose The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market. Design/methodology/approach...

...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...

...Chinedu Francis Egbunike; Augustine N. Odum Purpose One main concern and issue affecting earnings quality is the extent to which managers manipulate earnings to mislead stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend...