Purpose: The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management than their counterparts from countries with lower levels of corruption. It also explicitly examines how this...

Purpose – This paper aims to synthesize the extant research on earnings management in family firms. Design/methodology/approach – The paper reviews the current state of knowledge about earnings management in family firms, identifying the main theoretical frameworks used in the empirical...

Purpose The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms. Design/methodology/approach Regression analysis is used to analyse some...

This study investigates the factors influencing the timeliness of corporate financial reporting, highlighting the differences between publicly listed family and non-family firms. The empirical analysis relies on the firms listed in the Portuguese Stock Exchange, where a relatively large...

This paper synthesizes the extant research on earnings management in family firms. It reviews the current state of knowledge about this phenomenon, identifying the main theoretical frameworks used in the empirical research on the topic, as well as the main types of said research and its...

This study analyzes the impact of IFRS adoption on earnings management in the emerging country which is probably the most important economy in the world that has adopted IFRS mandatorily, Brazil. We examine the distributions of reported earnings in order to find discontinuities around the zero...