...Roua Ardhaoui; Anis Ben Amar; Ines Fakhfakh Purpose This paper aims to investigate the effect of corporate environmental disclosure on earnings management and to further examine whether this relationship is moderated by female board. Design/methodology/approach Our sample includes 264 European...

...Apostolos Christopoulos; Ioannis Dokas; Christos Leontidis; Eleftherios Spyromitros Purpose This paper attempts to investigate the effect of corruption on the real and accrual earnings management of target firms in the process of mergers and acquisitions. Design/methodology/approach The sample...

...Ahmed Yamen; Cemil Kuzey; Muhammet Sait Dinc Purpose This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001) and Enomoto et al. (2015). The paper tries to test the effect...

...Habib Jouber; Hamadi Fakhfakh Purpose – The purpose of this paper is to investigate whether or not there is a link between CEO incentive-based compensation and earnings management and to examine how institutional environment's features influence such link. Design/methodology/approach...