... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms...

... in our research are obtained from the China Stock Market and Accounting Research database. Earnings management Cost of external loans Robust bank executive compensation Agency problem G2 G21 M4 M48 Since accrual-based earnings management (AEM) and real earnings management (REM...

.... Figure 2. Average patent issued and R&D expenditure (2004–2015) Innovation Corporate governance Board diversity Board female participation G14 G38 M48 M41 M14 Global evidence suggests that female directors and executives are underrepresented on the boards...

.... Originality/value The authors’ research extends the empirical accounting literature about the effects of corporate governance and accounting information environment on firms’ operating and financial decisions. M41 M48 Problems of financing constraints resulting from firms’ agency and information...