...Imran Haider; Abdulaziz Alzeban; Iman Harymawan; Suham Cahyono Purpose This study aims to examine earnings management ( EM ) practices in client companies against the disclosure of key audit matters ( KAM ) in expanded audit reports, as well as its impact on the readability of KAM in client...

... 2024 22 01 2025 02 03 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Classification shifting Expense shifting Revenue shifting Earnings management Cash flow shifting Review Earnings management, intentionally obscuring...

...Ines Kateb Purpose The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region...

...Augustine Donkor; Terri Trireksani; Hadrian Geri Djajadikerta Purpose This study aims to evaluate the relationship between integrated reporting and management’s opportunistic behavior (i.e., accrual and real earnings management) and the moderating role of firm complexity. Design/methodology...

... of KAMs disclosure and the issuance of more KAMs in audit reports. This result is supported by several robustness checks. In an additional analysis, the authors observe interesting results, indicating that real earnings management mediates this association, while the audit committee plays a moderating...

... after the introduction of SSR. Further analysis shows that firms guide analysts to walk their forecasts down by manipulating third-quarter earnings, suggesting enhanced value relevance between analysts’ forecasts and third-quarter earnings management in the postreform period. Practical implications...

...Inas Mahmoud Hassan; Hala M.G. Amin; Diana Mostafa; Ahmed A. Elamer Purpose This study aims to examine the role of the board of directors in affecting earnings management practices across small- and medium-sized enterprises (SMEs) life cycle. Design/methodology/approach Data is collected from...

... 2023 04 04 2023 21 04 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Anit-corruption disclosure Earnings management Audit quality FTSE 350-UK Due to information asymmetry between managers and owners, the nature...

...Matthias Nnadi; Atis Keskudee; Wey Amaewhule Purpose This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial banks in Europe. Design/methodology/approach Using data from 2011 to 2019...

... Licensed re-use rights only Income smoothing Cost of debt UK Nigeria Agency theory Earnings management Income smoothing is a process of deploying techniques to flatten out the fluctuations in the net income reported by a firm (Ge and Kim, 2010). Income smoothing can involve both...

...Muhammad Usman; Jacinta Nwachukwu; Ernest Ezeani Purpose This paper aims to examine the impact of board characteristics on earnings management (EM) among UK non-financial firms. Design/methodology/approach Using a sample of the UK Financial Times Stock Exchange 350 firms from 2010 till 2019...

... expenses to non-recurring expenses to inflate their core earnings. Also, this study found that BCs including BS, BI and BGD have a mitigating effect on CS practices of German non-financial firms. However, the number of BMs does not influence earnings management. Practical implications This paper...

...Jaime Fernandes Teixeira; Lúcia Lima Rodrigues Purpose The purpose of this paper is to present a bibliometric analysis of earnings management (EM), providing an overview of the main results and research trends in this area. EM is a relevant topic in financial studies. It has been widely studied...

... loans when they engage in earnings manipulation and whether this association changes when restrictions on lenders’ compensation are promulgated. Findings The authors find compelling evidence that bank executives charge higher premiums on firms with accrual earnings management to compensate...

...Rami Ibrahim A. Salem; Ernest Ezeani; Ali M. Gerged; Muhammad Usman; Rateb Mohammmad Alqatamin Purpose This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North Africa (MENA...

...Oheneba Assenso-Okofo; Muhammad Jahangir Ali; Kamran Ahmed Purpose This paper aims to examine the effects of global financial crisis (GFC) on chief executive officers’ (CEO) compensation and earnings management relationship. Specifically, the authors examine whether the recent financial crisis had...

... that sin firms do not engage in COGS manipulation to just meet earnings benchmarks. The results are robust after controlling accrual-based earnings management (AEM). Overall, in this setting, these results suggest that managers of sin firms engage less in RAM to meet earnings benchmarks. Originality...

... 02 08 2019 29 08 2019 China Earnings management Bright-line regulation Discontinuities in earnings distributions Earnings benchmark Prospect theory M41 G18 G41 Regulations containing bright-line tests can induce managerial attempts to avoid the bright-line...

...Haijing Liu; Hyun-Ah Lee Purpose This paper aims to verify the effect of corporate social responsibility (CSR) on Chinese listed firms’ earnings management and tax avoidance. Specifically, this study investigates whether government-guided CSR implementation indeed drives firms to behave...

... Publishing Limited Licensed re-use rights only IFRS Earnings management Value relevance Institutional ownership Financial disclosure The widespread acceptance of International Financial Reporting Standards (IFRS) has been remarked upon and studied at great length, and many investigations...