... a more integrated understanding of how internal organizational capabilities shape financial reporting quality. A key dimension of financial reporting quality that has attracted sustained attention from researchers and regulators is earnings management (EM , hereafter). EM refers to the deliberate use...

...Eric Owusu Boahen; Emmanuel Constantine Mamatzakis Purpose This paper examines the moderating role of firms’ litigation environment on the association between gender diversity and financial reporting quality. Design/methodology/approach This study draws on a sample of US firms to examine...