... excluded from the sample to keep the focus aligned with investment analysis. The manual intervention removed 662 articles from the sample. A detailed schematic representation of the data collection process, along with inclusion and exclusion criteria, is displayed in Figure 2 . G11 G12 G24 G34...

... objective. Healy and Wahlen (1999) defined EM as a phenomenon that: Corporate governance Audit quality Earnings management Emerging economies Initial public offering G24 M40 M41 Agency theory shows that while firm ownership is in the hands of stakeholders, control is concentrated...