improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of … independent directors on earnings quality. Empirical results showed that independent directors can improve the quality of earnings …, and those hired because of mandatory appointments had a greater positive effect on earnings quality compared to directors …

We present empirical evidence that firms inflate earnings around seasoned equity offerings in the presence of large … behave opportunistically, we challenge that earnings management is solely a symptom of weak governance. We conclude that … strengthening shareholder power to alleviate the conflict between shareholders and management can also have the unintended …

We examine how shareholders' trust in managers is affected by the outcome of earnings management (inconsistent vs …. consistent with shareholders' interests) and the method of earnings management (accruals vs. real methods). Using a controlled … their interests above shareholders' interests and/or when the method of earnings management suggests that managers …

We examine how shareholders' trust in managers is affected by (1) the outcome of earnings management (inconsistent vs …. consistent with shareholders' interests) and (2) the method of earnings management (accruals vs. real methods). Using a … have put their interests above shareholders' interests and/or when the method of earnings management suggests that managers …