We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

The purpose of this study is to examine the relationship between managerial ownership and earnings management of listed Mongolian firms in 2009-2015. Most of the Mongolian enterprises were state-owned and state-controlled until the transition to free market economy. The stock exchange was...

This study aims to examine the relationship of accounting conservatism, managerial ownership, dividend policy, firm size, leverage, price earnings ratio, price to book value and earnings per share to earnings management. The analysis technique used is multiple linear regressions. The data used...