This paper examines the relative value-relevance of both earnings and book value in the presence of three alternative sources of earnings management: short-term discretionary accruals, long-term discretionary accruals, and total discretionary accruals. For firm's whose discretionary accruals...

Purpose This study aims to investigate the relationship between national culture and best practices as recommended in country-level corporate governance codes. Design/methodology/approach Measures for four corporate governance variables – board independence, gender composition, board...