innovation outcomes. Third, we used discretionary accruals as a proxy for earnings management; however, this does not necessarily …, and whether their innovation is a reflection of earnings management behavior. Design/methodology/approach: This study … extended research into the issue of FBs by investigating innovation capacity and earnings management. We adopted the …

Researchers have well documented the positive effects of innovation on growth and productivity. However, innovation … Bayesian linear regression to shed light on the relationship between innovation and earnings quality in the Vietnamese … citations as measures of innovation, in this study, we use a new metric of innovation which is obtained from the Cobb …