...Olfa Hajji; Sami Bacha Purpose This study aims to examine the relationship between economic policy uncertainty ( EPU ) and earnings management practices. Specifically, this study explores how a firm’s perception of economic policy uncertainty ( FPU ) shapes reporting decisions, including earnings...

...Arung Gihna Mayapada; Junxiu Lyu Purpose This study aims to investigate the relationship between carbon emission disclosure and earnings management within Indonesian firms. The authors use the stakeholder theory and agency theory frameworks to explain this relationship. Design/methodology...

...Tsung-Kang Chen; Yu-Shun Hung; Yijie Tseng; Kan-Yi Hsiao Purpose According to the management obfuscation hypothesis, managers have incentives to influence the audit reports’ communicative value. This study aims to examine the relationship between corporate earnings management and the readability...

...Alfred Bu; Masoud Azizkhani; Alicia Jiang Purpose This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as manifested in auditors’ propensity to issue modified audit opinions (MAOs...

...Ben Le; Nischala Reddy; Paula Hearn Moore Purpose This study aims to examine the effects of market liquidity on earnings management (EM) of seasoned equity offering (SEO) firms considering external capital access. Design/methodology/approach This study uses a panel data set of 158 Vietnamese...

... Licensed re-use rights only Audit quality Earnings management Audit adjustments Discontinuity in earnings distribution Accounting researchers have documented that a discontinuity exists in the earnings distribution around zero (Hayn, 1995 ; Burgstahler and Dichev, 1997 ; Degeorge et...

... audit Earnings management Assurance New Zealand External audit fee The present literature is not conclusive on the association between IAF characteristics and external audit fees. Of the studies we reviewed, six find a significant negative association (Elliott and Korpi, 1978 ; Simunic...

... implications Additionally, the results suggest that even the lack of explicit profit motive may not quell earnings management behavior. Originality/value These results begin to close the gap in our understanding of expense management in nonprofit firms, showing how operating expenses can be used to manage...

...Yosra Mnif; Imen Cherif Purpose This paper aims to examine the impact of female board directorship on the extent of earnings management. Design/methodology/approach The research hypotheses have been tested using both univariate and multivariate analyzes based on a sample of 198 firm-year...

...Viput Ongsakul; Pornsit Jiraporn; Young Sang Kim Purpose This study aims to investigate whether shareholders are convinced by earnings management. This study also explores how board gender diversity (the presence of female directors on the board) may influence the extent to which shareholders...

... earnings quality is associated with high corporate performance for the Chinese publicly listed firm in their sample period. Further evidence shows that earnings management is only a contributor to the negative relationship, not its main driver. They argue that the negative association of earnings quality...

...Daniel F. Hsiao; Yan Hu; Jerry W. Lin Purpose – This study aims to examine whether US oil and gas companies engaged in earnings management during the 2011 Arab Spring, which resulted in significant increases in both crude oil and gasoline prices. Design/methodology/approach – Following...

...Ilanit Gavious; Einav Segev; Rami Yosef Purpose This study, based on a merger of gender and accounting theories, aims to explore whether and how earnings management is affected by the presence of female directors on the board of directors and on the audit committee. Design/methodology/approach...

...Hamish D. Anderson; Ben R. Marshall; Hong Nee Ang; Matthew Pinnuck Purpose The purpose of this paper is to address the concern about the impact of accounting regulatory change pertaining to employee share options (ESOs) on earnings management. Following Australia's adoption of International...