.... Corporate sustainability ESG Earnings management Discretionary accruals Modified Jones model SDGs K.P. Sabirali can be contacted at: sabiralikp313@gmail.com 04 07 2024 11 10 2024 02 12 2024 03 12 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited...

... earnings management Discretionary accruals Leverage Taxation Fiscal debt Greece C12 G01 G32 M41 The impact of earnings management practices on financial reports is well-established in the economic literature (Kothari et al., 2005 ; RoyChowdhury, 2006 ; Cohen et al...

... to use both earnings management techniques to reach earnings targets. Research limitations/implications This research has two limitations. Like many other studies, the measure of discretionary accruals is subject to measurement errors. Moreover, the sample exclusively involves large firms extracted...

...-protected create a transparent information environment, they will provide better quality earnings. Design/methodology/approach The author constructs a composite index for CEO power by combining seven CEO characteristics and employs two variables including discretionary accruals and earnings response...

...Leon Li; Nen-Chen Richard Hwang Purpose The purpose of this paper is to postulate that market participants’ views on the nature of discretionary accruals as earnings management or earnings manipulation could relate to a rise or a fall in a firm’s stock prices. Design/methodology/approach...