Purpose: This paper aims to investigate the empirical relationship between the cost of debt (CoD) and accruals quality (AQ) of European listed firms during the period of 2005 to 2014. Also, it aims to test the impact of the interrelationship between the financial crisis (2008-2009) and AQ on...

Purpose: The purpose of this paper is to examine whether audit quality influence real earnings management activities using a sample of UK listed firms that have strong incentives to manage earnings upward through meeting past year’s earnings as a benchmark in the post-adoption period of...

Purpose: This paper examines the effect of political connections (PCs) on firms' profitability and market value in the Egyptian market after the uprising of 2013. Design/methodology/approach: An empirical study is conducted based on 284 firm-year observations for non-financial listed firms on...

Purpose: Earnings quality is of great concern to corporate stakeholders, including capital providers in international markets with widely varying regulatory pedigrees and ownership patterns. This paper aims to examine the association between the cost of equity capital and earnings quality,...