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Keywords: earnings management
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Journal Articles
Journal of International Accounting Research (2023) 22 (1): 59–81.
Published: 01 March 2023
.... 24 09 2021 18 09 2022 26 09 2022 2023 mandatory audit firm rotation auditor change audit quality discretionary accruals abnormal working capital accruals total accruals earnings management audit report lag audit fees We analyze whether audit firm rotation...
Includes: Supplementary data
Journal Articles
Journal of International Accounting Research (2022) 21 (1): 23–47.
Published: 01 March 2022
.... 1 8 2021 1 11 2021 2022 bank reform earnings management accounting quality institutional developments prudential regulation transition countries A country's institutional developments that do not directly target accounting issues can still end up influencing...
Journal Articles
Journal of International Accounting Research (2021) 20 (2): 1–23.
Published: 01 June 2021
... the campaign reports filed with the CSRC, we find that firms with certified audit committee effectiveness are associated with less earnings management and are less likely to have modified audit opinions and delayed filings. Thus, our findings suggest that certification of audit committee effectiveness provides...
Journal Articles
Journal of International Accounting Research (2020) 19 (2): 117–140.
Published: 01 June 2020
...Haiyan Jiang; Yafeng Qin; Min Bai ABSTRACT This paper investigates the effect of a short-selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that a short-selling threat constrains real earnings management...
Journal Articles
Journal of International Accounting Research (2020) 19 (2): 141–162.
Published: 01 June 2020
.... These studies all suggest that the presence of foreign investors can lead to a reduction in firm-level earnings volatility and improvement in earnings informativeness associated with income smoothing. 2020 foreign investors institutional investors earnings management income smoothing earnings...
Journal Articles
Journal of International Accounting Research (2019) 18 (3): 97–119.
Published: 01 September 2019
...Jesper Haga; Fredrik Huhtamäki; Dennis Sundvik ABSTRACT In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from...
Journal Articles
Journal of International Accounting Research (2019) 18 (2): 65–88.
Published: 01 June 2019
... Project) during the period 2003–2015. We measure carbon transparency based on both managerial propensity to publicly disclose carbon information and the level and comprehensiveness of the voluntary carbon disclosure. We operationalize financial transparency based on firms' earnings management (EM). We...
Journal Articles
Journal Articles
Journal of International Accounting Research (2015) 14 (1): 85–107.
Published: 01 May 2015
... a bright-line at which firms must disclose within 30 days after the fiscal year-end expected changes in net income of 50 percent or greater. Consistent with earnings management to avoid reporting earnings that miss this explicit regulation-generated benchmark, we find that far more firms than would...
Journal Articles