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Funding Structure, Corporate Governance and Earnings Management Among Listed Commercial Banks in Sub-Saharan Africa

James N. Doku, Dr; Ladime, Jonas; Padi Nyabey, Eric; … - 2023

This study examined the influence of corporate governance practices and funding structure on the earnings management of listed commercial banks in Sub-Saharan Africa (SSA). The study pooled 64 listed commercial banks during the period 2012-2018 within a panel data analytic framework. Using...

Persistent link: https://www.econbiz.de/10014352892

Corporate Risk-Taking, Opportunistic Earnings Management and Information Opacity : Evidence from China

Cao, Na; Tian, Gao-Liang; Wu, Qingjun - 2023

This article examines the effect of corporate risk-taking decisions on opportunistic earnings management and information opacity. Using a large sample of Chinese stocks spanning the period 2010-2018, we find that corporate risk-taking is positively related to both accrual-based and real...

Persistent link: https://www.econbiz.de/10014353894

Regulatory reforms, board independence and earnings quality

Amin, Qazi Awais; Cumming, Douglas J. - In: Journal of international financial markets, … 88 (2023), pp. 1-20

Persistent link: https://www.econbiz.de/10014483010

Short seller monitoring and real earnings management

Cai, Tianyu; Guo, Lixiong; Tan, Yongxian - In: The financial review : the official publication of the … 59 (2024) 1, pp. 203-225

Persistent link: https://www.econbiz.de/10014483155

Management earnings forecast and financial statement complexity

Ishinagi, Yoshikazu; Shiiba, Atsushi - In: Journal of accounting and public policy 42 (2023) 4, pp. 1-9

Persistent link: https://www.econbiz.de/10014485517

Ahmed, Anwer S.; Al Dah, Bilal; El-Helaly, Moataz; … - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10014486998

Intraregional effect of IPOs on firm-level real earnings management : evidence from the governance role of financial analysts

Xie, Lingmin; Xie, Zhimin; Wang, Zhehan; Pang, Bo - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 1, pp. 130-151

Persistent link: https://www.econbiz.de/10014489083

Employee education level and real earnings management : evidence from China

Yuan, Zhizhu; Wang, Ziyue; Liu, Bai - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 2, pp. 221-246

Persistent link: https://www.econbiz.de/10014489090

How does ESG constrain corporate earnings management? : evidence from China

Sun, Weizheng; Chen, Shuning; Jiao, Yuqing; Feng, Xu - In: Finance research letters 61 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10014490695

Earnings management and bank funding

Van Dan Dang; Nguyen Hoang Chung - In: Global business & economics review 30 (2024) 1, pp. 72-92

Persistent link: https://www.econbiz.de/10014491078