...Biswajit Ghose; Jyoti Borgohain; Najul Laskar Purpose This study investigates the relationship between leverage and accrual-based earnings management (AEM) in India. It further examines how leverage affects upward and downward AEM. Design/methodology/approach The study employs a system...

...Jihene Tizaoui; Halim Dabbou; Mohamed Galleli Purpose This paper aims to investigate the relationship between bank competition and earnings management and the effect of institutional quality on this relationship. Design/methodology/approach To investigate the main objective of this research...

... flexibility and financial hedging based on portfolio interrelationships. © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Operational hedge Crash risk Operating leverage Earnings management Liquidity D24 G10 G30 M41 Kogan et...

... as the expression of ethical obligations upheld by managers that will be reflected in financial and non-financial reporting and responsible decisions. So, responsible companies are unlikely to be part of manipulation practices like earnings management. The present study aims to analyse how corporate sustainability...

...Mohammed Ibrahimi; Fayçal El Baghdadi Purpose This study examines the value relevance of accounting information for publicly listed Moroccan companies and analyzes how profitability affects stock market valuation. Additionally, the study explores earnings management strategies used to avoid losses...

... management is weaker when a chief executive officer's (CEO’s) incentives are not aligned with those of top executives, suggesting that executives prevent earnings management due to reputational concerns. Co-opted chief financial officers (CFOs) increase the magnitude of earnings management in a firm...

...Sahil Narang; Rudra P. Pradhan Purpose This study aims to examine the reaction of anchor investors (AIs) to pre-IPO earnings management (EM). The authors use the unique detailed bid data from the Indian anchor experiment. The authors also study the reputed AIs’ EM detection ability and pricing...

...Sonal Kumar; Rahul Ravi Purpose Research on gender and finance finds that women chief executive officers (CEOs) are relatively risk-averse and more ethical than their male counterparts. These differences are often presented as reasons for lower earnings management by firms led by women. A strand...

... and can be contacted at: kalyaniparmal@gmail.com 14 04 2022 01 07 2022 03 07 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Earnings management Classification shifting Expense misclassification Operating expenses Board...

...Kyung Soon Kim; Jin Hwon Lee; Yun W. Park Purpose This study examines acquirers' earnings management in intragroup mergers to investigate whether stock-for-stock mergers between affiliated firms within the same family-controlled business group facilitate the controlling shareholder's rent seeking...

...Manish Bansal; Ashish Kumar; K. N. Badhani Purpose The authors aim at investigating different forms of classification shifting (CS). CS is a novel form of earnings management under which managers misclassify income statement line items and cash flow statement line items with an intent to report...

... the debt (Berger and Udell, 2002). Accruals Accrual quality Debt capital Earnings management Financial statements Transaction-based lending G10 G32 While both cash and accruals contain information about future cash flows, they nevertheless have different properties. Completed cash...

...Priyesh Valiya Purayil; Jijo Lukose P.J. Purpose Prior research on earnings management largely assumes that newly public firms manage earnings opportunistically around IPOs. However, only a few studies have empirically examined the real motives behind newly public firms’ earnings management...

...Lokman Tutuncu Purpose The purpose of this paper is to examine the effect of pre-acquisition earnings management on the performance of private firm management buyouts. Design/methodology/approach The study examines 291 UK private firms acquired by their managers between 2004 and 2012. Earnings...

...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...

... Earnings management Suppliers Real activities manipulation Relationship-specific investments The contemporary demands of globalization make investment efficiency one of the most critical determinants of a company’s or a country’s competitive advantages (Porter, 1992). How to achieve investment...

...Naima Lassoued; Mouna Ben Rejeb Attia; Houda Sassi Purpose The purpose of this paper is to investigate whether ownership structure affects earnings management in the banking industry of emerging markets. Design/methodology/approach The empirical study is conducted using a sample of 134 banks...

...Maryam Safari Purpose The purpose of this paper is to contribute to the corporate governance literature by examining the aggregate effect of board and audit committee characteristics on earnings management practices, particularly in the period following the introduction of the second edition...

... earnings quality can predict the subsequent repurchase behavior of firms that announce share repurchase. As Gong et al. point out, the relationship between earnings management and the percentage of shares repurchased may be endogenous. In order to mitigate the potential endogeneity bias...

...Wen‐Ben Yang; Junming Hsu; Tung‐Hsiao Yang Purpose The purpose of this paper is to investigate the interaction between earnings management and institutional shareholdings of firms conducting seasoned equity offerings (SEOs). Design/methodology/approach The authors work on three issues: first...