...Leonardo Besoain Cornejo; Jorge Sepulveda-Velasquez Purpose The reasons why a company may engage in earnings management (EM) practices are varied and do not necessarily respond to the fact of committing financial fraud, which may be either to smooth revenues, meet certain goals, avoid financial...

...Alexandre Esteves; Pedro Piccoli Purpose The purpose of this study is to investigate the influence of firm-specific investor sentiment on Brazilian companies’ accrual-based earnings management between 2010 and 2018. The paper aims to bring deeper insight into the relationship between the investor...

...Jorge Andrés Muñoz Mendoza; Carmen Lissette Veloso Ramos; Sandra María Sepúlveda Yelpo; Carlos Leandro Delgado Fuentealba; Edinson Edgardo Cornejo-Saavedra Purpose The purpose of this article is to analyze the effects of accruals-based earnings management (AEM) and institutional and financial...

...Mauricio Jara-Bertin; Jean P. Sepulveda Purpose The purpose of this paper is to introduce an earnings management dimension to compute pre-manipulated accounting performance (free of discretionary accruals) to determine whether family-controlled firms perform better than non-family-controlled firms...