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Asymmetric financial reporting quality and firm size : conditional evidence from an emerging market

Saji, T. G. - In: Journal of applied accounting research 23 (2022) 5, pp. 977-1004

Persistent link: https://www.econbiz.de/10013454927

The effect of IFRS adoption on accrual-based and real earnings management : emerging markets' perspective

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 485-508

Persistent link: https://www.econbiz.de/10014311704

Political-economic instability and earnings management in an emerging market : the case of the 2016 Presidential Impeachment in Brazil

Andrade, Douglas; Viana, Dante; Ponte, Vera Maria Rodrigues - In: Asian review of accounting 31 (2023) 3, pp. 349-366

Persistent link: https://www.econbiz.de/10014315708

Chief executive officer characteristics and discretionary accruals in an emerging economy

Marwan Altarawneh; Rohami Shafie; Rokiah Ishak; Ghaleb, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from 2012 to 2016. Panel data method is used...

Persistent link: https://www.econbiz.de/10014420340

Corporate governance and earnings management : evidence from Vietnamese listed firms

Nguyen, Quynh; Kim, Maria H.; Ali, Searat - In: International review of economics & finance : IREF 89 (2024) 1, pp. 775-801

Persistent link: https://www.econbiz.de/10014446525

Accruals, real earnings management, and CEO demographic attributes in emerging markets : does concentration of family ownership count?

Safia Abdo Ali Al-Begali; Phua, Lian Kee - In: Cogent business & management 10 (2023) 2, pp. 1-34

The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings management (EM), specifically accruals...

Persistent link: https://www.econbiz.de/10014503281