Salem, Rami Ibrahim A.; Ezeani, Ernest; Gerged, Ali M.; … - In: International Journal of Accounting & Information Management 29 (2020) 1, pp. 91-126
Purpose: This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North Africa (MENA) region. Design/methodology/approach: Using a sample of 1,060 bank-year observations for the...