... in such a market, resulting in a difference between firms’ actual business risk and reported business risk. We further corroborate our inference that this relationship is achieved through the mediating role of earnings management and financial constraints. In addition, we find that this negative relationship is (1...

...Hongji Xie; Shulin Xu; Zefeng Tong Purpose This study examines the effect of local government debt (LGD) on corporate earnings management using 25,624 firm-year observations from 2007 to 2019. Design/methodology/approach Pooled ordinary least squares (OLS) regression is used to examine...

...Jorge Andrés Muñoz Mendoza; Sandra María Sepúlveda Yelpo; Carmen Lissette Velosos Ramos; Carlos Leandro Delgado Fuentealba Purpose The purpose of this article is to analyze the effects of financing policy and countries' institutional–financial characteristics on earnings management (EM) practices...

... Earnings management Corporate governance Income smoothing African banks Quality of financial reporting The banking system plays a fundamental role in the development of the economy (Bushman, 2014). Indeed, the way a financial system allocates capital to promising investment opportunities can...

...Shaista Wasiuzzaman Purpose The purpose of this paper is to detect variations in earnings management activity across industries and the possible influence of various industry variables on these variations. Design/methodology/approach A total sample of 4,249 firm-year observations from 13...

... to inaccurate financial information and improve the overall quality of decision making. Shaomin Li can be contacted at: sli@odu.edu © Emerald Group Publishing Limited 2014 Corporate governance Earnings management BRIC With their phenomenal economic growth, the emerging economies...

...Melodena Stephens Balakrishnan; Naeem Muhammad; Arijit Sikdar; Leonie Jooste Purpose The failure of an entity is not necessarily an accounting and financial problem. It may include factors such as earnings management and personal values. The problem with managing earnings is it becomes an ethical...