Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....

Research Question- Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it? Motivation- There have been many studies in the past few...

Research Question - Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation - Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea - Firms'...

Research Question- To what extent does the disclosure of non-financial information by companies listed on BSE after the adoption of the EU directive lead to a decrease in the use of earnings manipulation techniques? Motivation- In line with the Sustainable Development Goals (SDGs) developed by...

Research Question- Can a bidirectional link be established between earnings management and tax avoidance? Motivation- The relationship between tax avoidance and earnings management has been a subject of significant scholarly interest, yet it remains inconclusive and context-dependent. Idea- This...

Research Question- How do firms behave after significantly missing or exceeding analysts' earnings estimates in terms of managing earnings and avoiding taxes? Motivation- Prior research provides strong evidence suggesting that managers are motivated to perform at or above analysts' expectations...

Research question - This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation. Motivation - The outcomes of this paper will help to bridge the...

Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the real management of earnings? Motivation: The authors indicated that the market needs to develop a strategic plan for ethical learning by a committee of financial and academic...

Research Question - Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation - Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size on earnings management. Idea - The purpose...

The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders including regulators, investors and preparers. This paper examines the perceptions of Libyan Commercial Banks'...