...Mai Alm-El-Din; Ahmed Hassanein Purpose This study scrutinizes the influence of earnings management practices on the tone of the narrative board of directors' report of the annual report. Likewise, it investigates the effect of narrative reporting tone on stock liquidity. Besides, it explores how...

... controls on earnings management in competitive markets. Originality/value This study is the first to examine how managerial ability (MA) influences earnings management in the banking sector while considering the moderating role of market competition. By incorporating competition into the analysis...

...Ioannis Dokas; Christos Leontidis; Spyros Papathanasiou; Eleftherios Spyromitros Purpose This study investigates the effect of accrual-based and real earnings management practices on the likelihood of M&A deal withdrawal, highlighting the role of financial reporting quality in the acquirer’s...

...Michalis Bekiaris; Andreas Andrikopoulos; Konstantinos Polyzos Purpose This paper examines the effects of economic policy uncertainty (EPU) on earnings management, accrual-based (accrual-based earnings management (AEM)) and real activities manipulation (real earnings management (REM)), in the euro...

... 2025 Emerald Publishing Limited Licensed re-use rights only Income smoothing Earnings management Religion Earnings informativeness D90 M41 Income smoothing is a managerial behavior where managers use discretion in accruals to shift income from periods of high profits...

..., supporting the “tax saving effect.” Family ownership further enhances the reduction in debt costs in conjunction with tax avoidance, emphasizing the role of family-owned businesses in aligning with creditor interests. Conversely, firms engaging in both tax avoidance and earnings management experience higher...

.../methodology/approach We measure earnings management and performance using data from the Farm Accountancy Data Network (FADN), which is representative of French professional farms over the period 2000–2022. Findings Our results show that, on average, regardless of year and specialisation, farms use two...

... that such influence is mediated by two channels: earnings management and loan portfolio quality. Regarding the first channel, this study shows that the adoption of conditional conservatism hinders upward earning management which, in turn, negatively impacts upward capital management, all else being equal...

... be contacted at: mayank_g@bm.iitr.ac.in 20 06 2023 13 03 2024 06 08 2024 07 10 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Discretionary loan loss provisions Earnings management Ownership Public-sector accounting...

...Yong Chen; Flora Niu; Tao Zeng Purpose This study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components. Design/methodology/approach In this study, tax planning refers to corporate...

...Manish Bansal Purpose The study delves into the impact of integrating reporting (IR) on three earnings management tools, namely classification shifting (CS), real-based earnings management (REM) and accrual-based earnings management (AEM) under the Indian institutional settings. Design...

...Kléber Formiga Miranda; Márcio André Veras Machado Purpose This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic...

...V.P. Priyesh; Lukose P.J. Jijo Purpose This study investigates the impact of pre-IPO earnings management on investor demand in the Indian IPO market. It also examines whether earnings management by issuer firms affects IPO valuation, a topic that is underexplored in accounting research. Design...

...). Classification shifting Earnings management Audit quality Corporate governance © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only 23 11 2022 03 05 2023 05 06 2023 23 06 2023 Muhammad Usman can be contacted at: musman5@uclan.ac.uk...

... of a large sample of data from 20 emerging markets over the period 1987–2018. Findings This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM). Research limitations...

...Wei-Kang Wang; Wen-Min Lu; Irene Wei Kiong Ting; Wun-Ya Siao Purpose This study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency. Design/methodology/approach First, the authors employ the epsilon...

... and the LogAPW. Research limitations/implications Even though a lower magnitude of the client-firms' discretionary accruals corresponds to a lower-opportunistic behavior of managers, the research is limited to by which lower values of earnings management reflect a better-quality financial reporting. Given...

.... While both conditional conservatism and earnings management are related to deviations from Benford's Law, conservatism-related biases could indicate less audit risks. Originality/value The authors provide new and original evidence suggesting that conditional conservatism is related to deviations...

...Heba Abou-El-Sood; Dalia El-Sayed Purpose The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective...

... with its readability. Likewise, it examines how a firm's profitability and earnings management practices impact the nexus of voluntary disclosure and readability. Design/methodology/approach It uses the annual reports of the Egyptian nonfinancial firms listed in the EGX 100 index from 2010 to 2018...