... can spur tax avoidance by reducing earnings quality. Fourth, compared with stock compensation, when the target corporation uses cash as compensation, it is more likely to engage in tax avoidance. Originality/value Our study confirms that the outcomes of performance commitment agreements may...

...Manish Bansal Purpose The study examines the impact of a recent mandate (Section 149 of the Indian Companies Act, 2013, where firms of a certain size are mandated to appoint at least one woman director on the board) on the earnings quality of firms. The study also examines the role of financial...

...Hung Ngoc Dang; Khanh Hoang; Van Thuy Vu; Linh Van Nguyen Purpose This paper aims to investigate the linkage between corporate social responsibility (CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy characterized by high growth for decades and a socialist...

...Ayoib B. Che-Ahmad; Salau Olarinoye Abdulmalik; Nor Zalina Mohamad Yusof Purpose The present study examines the effect of the chief executive officer (CEO) career horizon (CH) problem on earnings quality (ERN) for selected family-controlled firms known to have a unique operational goal. Design...

...Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Tony van Zijl; Keitha Dunstan Purpose This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS‐based accounting standards named FRS. Design/methodology/approach It is hypothesize...

... that expanded in a timely manner the number of state owned enterprises (SOEs) listed overseas. Accounting conservatism Accounting regulation Basu model Accounting Communism Earnings conservatism Earnings quality Maoism China © Emerald Group Publishing Limited 2011 Kieran James can...