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Keywords: Earnings management
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Journal Articles
Journal:
Baltic Journal of Management
Baltic Journal of Management (2022) 17 (5): 565–585.
Published: 22 June 2022
...Xi Zhong; Liuyang Ren; XiaoJie Wu Purpose Based on socioemotional wealth theory, the authors explore the impact of founder domination (with the founder as the chairman or CEO) on the earnings management activities of family firms and examine the moderating effect of the industry environment...
Journal Articles
Jorge Andrés Muñoz Mendoza, Carmen Lissette Veloso Ramos, Sandra María Sepúlveda Yelpo, Carlos Leandro Delgado Fuentealba, Rodrigo Alberto Fuentes-Solís
Journal:
Baltic Journal of Management
Baltic Journal of Management (2021) 16 (2): 247–275.
Published: 21 January 2021
...Jorge Andrés Muñoz Mendoza; Carmen Lissette Veloso Ramos; Sandra María Sepúlveda Yelpo; Carlos Leandro Delgado Fuentealba; Rodrigo Alberto Fuentes-Solís Purpose The purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting...
Journal Articles
Journal:
Baltic Journal of Management
Baltic Journal of Management (2020) 16 (1): 47–69.
Published: 01 October 2020
...Anete Pajuste; Elva Poriete; Reinis Novickis Purpose This paper explores how the text complexity and content of management discussion and analysis (MD&A) relate to earnings management in Baltic listed companies. Design/methodology/approach Using a panel data set of 250 firm-year...
