Purpose The purpose of this study is to shed further light on the characteristics of an audit committee (AC) and its probable relationship with the quality of financial reporting and disclosure. Based on the findings of extant research that there are different factors that may have implications...

Purpose – The purpose of this paper is to analyze the effect of managers’ incentive bonuses on both accrual and real earnings management. Design/methodology/approach – First, the authors investigate the relationship between managers’ bonuses and both accrual earnings management (measured...

Purpose The purpose of this study is to assess the impact of nonfinancial sustainability reporting (NFSR) on enterprise value moderated by the management legitimate authority (MLA) for companies listed on the Tehran Stock Exchange. Design/methodology/approach To this aim, 190 firms were assessed...