...Arash Arianpoor; Ahmad Abdollahi Purpose This study explores the effects of managerial reputation incentives and conservatism on accrual-based earnings management (AEM) in firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach This study examined data from 191 firms...

...Souod Alazemi; Mohammad Nasser Almarzouq; Hessa Alrifai; Ahmad F. AlQassar Purpose This study investigates the effect of voluntary joint audits on earnings management in Kuwait, an emerging economy, using both accrual-based and real earnings management measures. Design/methodology/approach We...

...Martha Coleman; Abdul-Rashid Abdul-Rahaman; Lydia Nyankom Takyi; Kingsley Anfom Purpose This study looks at the influence of economic uncertainty and corruption on accrual earnings management, taking into consideration the moderation of the board structure index. Design/methodology/approach...

.... In addition, the DiD analysis results reveal promoters' motive to manage earnings through accrual and real earnings management signals to a zero-sum game, which exacerbates the earnings quality. Practical implications Our results demonstrate that adopting an opportunistic financial reporting strategy...

... attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Business groups Common auditors Family firms Earnings management Classification shifting Pakistan stock exchange This research study examined...

... earnings management (EM) in Islamic banks (IBs). This study aims to explore the contextual effectiveness of these governance structures and regulatory frameworks in strengthening financial reporting quality. Design/methodology/approach Based on 450 bank-year observations from IBs across 10 Middle East...

...Raihan Sobhan; Asia Khatun Purpose In recent years, the adoption of integrated reporting (IR) has gained significant attention for its potential influence on reducing information asymmetry and limiting earnings management (EM) practices. The objective of this study is to investigate...

... timely loss recognition, less accrual-based earnings management (AEM), higher earnings predictability, higher value relevance\ and higher earnings timeliness. Overall, the arguments of agency, stakeholder and institutional theories support the results. Practical implications Following...

... also contributes to the existing literature by offering new insights into the role of concentrated government ownership in earnings management. Gowtham Chinnasamy can be contacted at: phd23010@iiml.ac.in Value relevance Loan loss provisions Ownership concentration State ownership Earnings...

...Robert Donaldy; Dianne Massoudi Purpose This paper provides insights into the impact of audit quality on restraining earnings management of rural and community banks (RCBs) in an emerging economy. Design/methodology/approach A two-step generalised method of moments, absolute discretionary...

...Auwalu Musa; Rohaida Abdul Latif; Jamaliah Abdul Majid Purpose This study examines whether the risk management committee (RMC) mitigates earnings management (EM) in Nigeria. Design/methodology/approach The study used a sample of 365 firm-year observations of Nigerian-listed nonfinancial...

...Peter Nderitu Githaiga Purpose The purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among listed firms in East African Community (EAC) partner states. Design/methodology/approach...

...Yosra Mnif; Imen Slimi Purpose This paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks. Design/methodology/approach This study is based on 360 bank-year observations from 14 African countries...

...Tatiana Garanina Purpose This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR...

...Eduardo da Silva Flores; Joelson Oliveira Sampaio; Aziz Xavier Beiruth; Talles Vianna Brugni Purpose The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA. Design/methodology/approach...

... investigates the effects of social ties between the CEO and board members on earnings management (EM). Design/methodology/approach The authors run a series of regressions using a sample of Brazilian companies listed on the Brazilian Stock Exchange [B]³ between 2011 and 2017 to assess the effect...

...Dante Baiardo Cavalcante Viana; Isabel Maria Estima Costa Lourenço; Edilson Paulo Purpose This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM...

...Suhas M. Avabruth; Subha Kant Padhi Purpose Given the unique nature of Indian family firms and the recent failure of many business houses (Bhushan Steel Ltd., Hotel Leela Ventures Ltd. etc.) it is important to understand the relationship between the earnings management practices of the family...

...Mohieddin Salem Grada Purpose This paper investigates whether the introduction of the 2006 corporate governance code and subsequent amendments constrain corporate earnings management (EM) practices amongst listed companies in Saudi Arabia. Design/methodology/approach Accounting and corporate...

...Taha Almarayeh; Modar Abdullatif; Beatriz Aibar-Guzmán Purpose This study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it investigates whether audit committee attributes, including their size...