...Esraa Esam Alharasis; Sajead Mowafaq Alshdaifat Purpose This paper aims to compare “earnings management ( EM )” practices proxied by “accrual-based earnings management ( AEM ) and real earnings management ( REM )” in the years before and after the implementation of IFRS electronic financial...

...Bilal Ahmad Elsalem; Fekri Shawtari; Ahmad Mohammed Qotba; Jim Haslam Purpose This study aims to investigate whether whistleblowing protection policies (WBPs) mitigate accrual and real earnings management ( AEM and REM ) among UK FTSE 350 firms, examining their role as an integral component...

... rights only Board cultural diversity ESG performance Earnings management Classification shifting Developed market Financial earnings serve as a fundamental indicator for stakeholders, enabling them to distinguish between high-performing and low-performing firms and to make informed...

...Parul Rani; Karamjeet Kaur Purpose Based on the reputation and busyness hypothesis, this study aims to empirically reconnoitre the impact of board busyness on earnings management ( EM ). In addition, the moderating role of institutional ownership ( IO ) on this association is also explored...

...Mayssa Zalila; Yosra Fourati Makni; Anis Jarboui Purpose This paper aims to exa mine the relationship between sustainability and earnings management in the European countries. Specifically, the authors investigate the impact of corporate social responsibility ( CSR ) on classification shifting...

...Jaime Fernandes Teixeira; Amélia Oliveira Carvalho; Ana Borges Purpose This study aims to investigate the influence of corporate governance characteristics on earnings management in small and medium-sized enterprises (SMEs), particularly focusing on unlisted SMEs in Iberian countries. Design...

... studies to explore the link between carbon risk, CS and corporate governance. By addressing this gap, the paper offers novel insights into how environmental challenges influence earnings management and how governance can help preserve the integrity of financial reporting. Corresponding author Wiem...

...Mengjia Li; Saidatunur Fauzi Saidin; Yeng Wai Lau; Jingxuan Teng Purpose This study aims to examine the impact of board of directors ( BOD ) characteristics on earnings management in listed companies in China. Design/methodology/approach This study aims to reveal the influence of board...

...Ahmad Taleb; Naser Abdelkarim; Raed Saad; Zahran Daraghma Purpose This study aims to examine the mediating effect of audit quality ( AQ ) represented by audit fees on the association between audit committees (ACs) and earnings management ( EM ). Design/methodology/approach The sample consists...

...Aymen Ajina; Sami Bacha; Sourour Ben Saad Purpose The purpose of this study is to examine the effect of gender quota on earnings management practices. Specifically, the authors investigate board gender diversity effectiveness before and after full compliance mandatory gender quota. Design...

...Anna-Fani Constantatos; Anna Merika; Xakousti Afroditi Merika Purpose The purpose of this paper is to explore the effect of the revised UK Corporate Governance ( CG ) Code on firm profitability, earnings management and operating expenses. The three additional recommendations – gender diversity...

...Hazem Ramadan Ismael; Ahmed Hassan Ahmed; Mohammad Alhadab; Yasean A. Tahat Purpose The purpose of this study is to investigate the impact of board members’ tenure, affiliations and re-election term duration on restraining upward earnings management practices for UK non-financial listed companies...

... directors in corporate disclosures and mitigating earnings management (EM). Therefore, the purpose of this study is to examine the moderating effect of board gender diversity on the relationship between anticorruption disclosure (ACD) on EM among listed firms in the East Africa Community (EAC) partners...

...Sattar Khan; Naimat Ullah Khan; Yasir Kamal Purpose This paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan Stock Exchange (PSX), using principal–principal agency theory...

...King Carl Tornam Duho; Emmanuel Tetteh Asare; Abraham Glover; Divine Mensah Duho Purpose This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms. Design/methodology/approach Using...

...Taha Almarayeh; Beatriz Aibar-Guzman; Óscar Suárez-Fernández Purpose In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management...

... that the introduction of duality split curtails the positive influence of CEO narcissism on earnings management, suggesting that this corporate governance regulation may act as a complementary corporate governance mechanism in mitigating the negative consequences of powerful narcissistic CEOs. Further robustness checks...

...Adhitya Agri Putra; Doddy Setiawan Purpose This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management. Design/methodology/approach Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO...

... study show that earnings management (EM) may be reduced by independent and expert directors. However, board gender diversity is not reducing the EM. Therefore, the decision to appoint female directors to the board should be based on their business and professional attributes rather than simply filling...

... to entangle in EM practices. Corporate governance Same network auditors Common auditors Family business groups Earnings management Pakistan stock exchange Business groups are a set of legally independent firms under the control of one owner (a family), often referred to as the majority...