earnings. Design/methodology/approach – This paper uses discretionary accruals obtained from the established model as a signal … of the presence of earnings management. Findings – The evidence shows that the presence of a fully independent audit … committee reduces earnings management practices. It was also found that firms which had more knowledgeable audit committee …

committee and concentrated ownership in reducing earnings management among 97 firms listed on the Main Board of Bursa Malaysia … Jones, where abnormal working capital accruals are used as proxy for earnings management. Findings – The study reveals that … earnings management is positively related to the size of the board of directors. This supports the view that larger boards …

Purpose – The purpose of this paper is to investigate whether earnings restatements have a larger effect on the … earnings quality (proxied by persistence) of restating firms relative to similar non-restating firms and if restated earnings … are more persistent than the originally reported earnings. Design/methodology/approach – Cross-sectional earnings …

Purpose – The purpose of this paper is to investigate whether earnings restatements have a larger effect on the … earnings quality (proxied by persistence) of restating firms relative to similar non‐restating firms and if restated earnings … are more persistent than the originally reported earnings. Design/methodology/approach – Cross‐sectional earnings …

Asian countries: Singapore, Malaysia, China and India. Overall, the evidence reviewed suggests that the use of contemporary …

related to earnings management. The data used in the analyses are collected from the Korean stock market during the period … with the earnings management of a firm. Specifically, the committee members' shareholdings are positively associated with … earnings management, while the presence of professors or the employees of financial institutions on the committee is negatively …