Here, the link between the mandatory adoption of International Financial Reporting Standards (IFRS) and Real Earnings Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London Stock Exchange. Robust regression analysis of the...

The purpose of this study is to examine the effect of earnings management (EM) on firm financial performance contingent on corporate governance quality (CGQ) systems of firms in sub-Saharan Africa during the period 2007–2019. The study adopts a blend of analysis techniques ranging from static...

This study delves into the intricate impact of board social networks and local economic development on abnormal earnings within the financial statements of listed companies in Vietnam. The unique focus lies in internal board linkages, differentiating it from external engagements with other...

The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a...