Similar Search Results

Does regulatory environment affect earnings management in transitional economies? : an empirical examination of the financial reporting quality of cross-listed firms of China and H...

Nnadi, Matthias; Omoteso, Kamil; Yu, Yi - In: Neo-transitional economics, (pp. 245-276). 2015

Persistent link: https://www.econbiz.de/10010511406

Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors?

Owusu, Andrews; Zalata, Alaa Mansour; Omoteso, Kamil; … - In: Journal of business ethics : JBE 175 (2022) 4, pp. 815-836

Prior research suggests that the presence of high-quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and...

Persistent link: https://www.econbiz.de/10013269802

Is There a Trade-Off between Accrual-Based and Real Earnings Management Activities in the Presence of (Fe) Male Auditors?

Owusu, Andrews; Zalata, Alaa; Omoteso, Kamil; Elamer, … - 2020

Prior research suggests that the presence of high quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and...

Persistent link: https://www.econbiz.de/10014361867