We analyse whether differences in earnings management practices in frontier countries can be explained by institutional settings, considering their diverse corporate governance environments, legal regimes, and accounting standards. Across 22 frontier market countries from 2000-2017, we find that...

This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in frontiermarket countries. Using a large sample of 19 frontiermarket countries, and an accounting comparabilitymethod thatmaps comparability across several accounting standards, the...