... of managerial ability measurement. The research also enhances the understanding of upper echelon theory. The work of Dechow et al. (1996) is the prior in discussing the impact of characteristics of firms’ managers and directors on earnings management. For example, firms with a chief executive...

...Paulo Vitor Souza de Souza; Edilson Paulo Purpose This article examines the relationship between service quality and earnings management in Brazilian electricity distributors. Design/methodology/approach Service quality was measured using the Global Continuity Performance Indicator...

... the effect of IO on earnings management (EM). Design/methodology/approach The authors study the relation between IO and EM using a sample of 59,503 listed U.S. firm-year observations from 1981–2019. The authors proxy EM with earnings surprises and with accrual-based and real activity measures...

... and authors. The full terms of this licence maybe seen at http://creativecommons.org/licences/by/4.0/legalcode Earnings management Opacity IFRS Since 2001, a growing number of countries around the world have been adopting the international financial reporting standards (IFRS), so by the end...

...Juan Manuel San Martin Reyna Purpose This paper aims to examine the relationship between different types of shareholders that command share ownership, family, institutions or external blockholders and earnings management. In addition, it examines the effect of company size on earnings management...

...Edinson Edgardo Cornejo-Saavedra Purpose This paper aims to examine whether a sample of non-financial Chilean firms performed earnings management to avoid the decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach The analysis is undertaken using...