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Keywords: Earnings management
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Journal Articles
Dividend policy, earnings management and the moderating effect of corporate governance in the French context
Available to Purchase
Journal:
Journal of Financial Economic Policy
Journal of Financial Economic Policy (2022) 14 (3): 356–380.
Published: 27 July 2021
...Olfa Ben Salah; Anis Jarboui Purpose The purpose of this paper is to examine the moderating effect of corporate governance on the impact of earnings management on dividend policy. Design/methodology/approach In this paper, the authors selected French non-financial companies listed on the CAC...
Journal Articles
Earnings management, policy uncertainty and firm life cycle stages: evidence from publicly traded companies in the USA and Brazil
Available to PurchaseCarolina Magda da Silva Roma, Luiz Cláudio Louzada, Paula Magda da Silva Roma, Hiromitsu Goto, Wataru Souma
Journal:
Journal of Financial Economic Policy
Journal of Financial Economic Policy (2021) 13 (3): 371–390.
Published: 01 October 2020
...Carolina Magda da Silva Roma; Luiz Cláudio Louzada; Paula Magda da Silva Roma; Hiromitsu Goto; Wataru Souma Purpose This paper aims to investigate the combined effect of economic policy uncertainty (EPU) and the firm life cycle on the degree of accrual-based earnings management of publicly traded...
