Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the … CFOs are following more conservative earnings management strategies. Research limitations/implications – In general, the … the potential effects of female executives on earnings management. The findings reported in this paper provide novel …

companies, good news has a delayed impact on earnings, as accountants only allow the effect of such news to be recognized … gradually in the earnings measure. Conversely, bad news is reflected rapidly in earnings. The results confirm a general upward … trend in the degree of conservatism of accounting earnings over the period as a whole. However, except for firm size, none …

Purpose -This paper seeks to deal with the problem of the anomalous negative price-earnings relation for firms listed … in the Athens Stock Exchange (ASE). Design/methodology/approach -The simple earnings capitalization model is employed to … investigate the association between price and earnings across profit and loss firms listed in the ASE. Findings -This study …

earnings restatement by the public companies listed in the Toronto stock exchange in Canada. Design/methodology/approach – The … restatement of earnings. This is evident from the fact that irrespective of the reasons for restatement, all restatements show a … higher for those reasons that are directly related to the earnings management than those that do not involve any active …

gender wage inequality. Using industry-level panel data, this study investigates the effects of Taiwan's restructuring during …

– Some evidence was found that, in the Taiwan capital market, in general, the earnings and book value of equity audited by … representative accounting measures, such as earnings and book value of equity. Design/methodology/approach – The authors estimate the … the difference in the value relevance of earnings and book value of equity audited by Big 4 auditors and non-Big 4 …

approximately 54-57 percent of firms in Taiwan with small pre-managed earnings losses manipulate reported earnings to show small …Purpose – The paper aims to clarify the relationship between earnings management and the sale of long-lived assets and … investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further studies by proposing that …