This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM) in a comprehensive sample of firms from emerging markets. It also analyzes whether this effect differs...

We analyze the effect of macroeconomic instability on earnings management and the moderating role of country-level institutions, explicitly examining how this phenomenon compares between developed and emerging market countries. Focusing our analysis on macroeconomic instability instead of...

This study aims to investigate the relationship between the regulatory environment and the quality of the accounting information of Latin America companies, specifically regarding earnings management through accruals. The study sample is comprised of companies listed on the main stock exchanges...

This paper investigates the moderating effect of economic instability in the relationship between the concentration of control and market value of firms. For this, we build an unbalanced panel dataset composed of 341 Latin American companies from six countries: Argentina, Brazil, Chile,...

This study aims to analyze the effects of voting ownership concentration on the social and environmental disclosure of Brazilian companies in their Annual Financial Statements. Econometric models are estimated considering a sample of 1,252 annual observations of 252 companies in the period...

Purpose: This study aims to analyse the association between country-level ethical judgement and earnings management and the role that firm-level enforcement and the quality of accounting standards play in this association. Design/methodology/approach: The analyses are based on a sample of...

Purpose: This study investigates how the association between national culture and earnings management compares between developed and emerging countries. Design/methodology/approach: The empirical analysis relies on a sample of 6,313 firm-year observations from 11 emerging markets and 27,605...

This study aims to investigate whether dominant firms' idiosyncratic shocks affect earnings management of non-dominant firms. Following economic literature, shocks to dominant firms are measured by abnormal levels of labor productivity growth, considering expected levels at the industry-level....