This study examines the effects of idiosyncratic risk of a family firm on its credit risk and tests the relationship between credit risk and accrual or real earnings management under the condition of idiosyncratic risk. Findings indicate that debt financing and equity financing activities...

Purpose –The purpose of this paper is to investigate the relationship between voluntary disclosure of a statement of management's responsibility for the financial reports (MRF) and earnings management, both accrual and real earnings management, in firms listed on the Stock Exchange of Thailand...

Purpose –The purpose of this paper is to examine earnings management around tax rate reduction in the wake of the 2007 corporate tax reform in China. Design/methodology/approach –This paper is an empirical work using a sample of listed Chinese real estate firms Findings - This study finds...