technology infrastructure (Hereinafter, ITI) on earnings management strategy. Our results show that with the office location city … selected as the pilot city, the firm will strategically reduce the accrual-based earnings management and increase real earnings … of ITI on earnings management strategy is more pronounced for firms with low corporate governance efficiency. This study …

management. We find the County to District Reform can effectively reduce earnings management, especially in areas with high local … availability for enterprises, and ultimately restrain earnings management. Additional analysis shows the County to District Reforms … County to District Reforms, this paper empirically explores the influence of County to District Reforms on earnings …

impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings … directors and accrual earnings management (AEM). With the moderating effect of OC, impactful female directors became positively … associated with AEM. In terms of real earnings management (REM), the results showed that OC weakened the significant negative …

Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management … earnings management of listed Deposit Money Banks in Nigeria. Design/methodology/approach - Panel Least Square regression and … ownership represents the moderator variable. Chang et al. (2008) model was used to proxy earnings management. Findings - The …

-opted directors influence managers’ attitudes about earnings management. We find robust evidence that co-option mitigates both real … activities and accrual-based earnings management. Our findings support the view that higher co-option reduces managerial short …. Our results are robust to different measures of both co-option and earnings management, and they continue to hold after …

Earnings management is a behavior performed by management to show good performance to principals. This effort creates … gender on earnings management. This study includes gender diversity in the board of commissioners and board of directors … board of commissioners and board of directors, as well as company size contribute significantly to earnings management …