... companies in Shanghai and Shenzhen from 2007 to 2023 as the sample and uses multiple regression analysis to test the hypotheses. Findings The results of this study show that accounting residual control rights significantly exacerbate both accrual-based and real earnings management. Further analysis...

...Jinfeng Xue; Badrul Hisham Kamaruddin Purpose This research aims to evaluate how the new lease accounting standards IFRS 16 and CAS 21 influence financial risk in enterprises; analyze the mediating effects of enterprise financing constraints, financing efficiency and real earnings management...

...Kais Baatour; Hakim Ben Othman; Khaled Hussainey Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average...