...Alessandra Allini; Raffaela Casciello; Marco Maffei; David A. Ziebart ABSTRACT This study investigates the relation between liquidity risk exposure and earnings management in banks. We use a dynamic panel-data one-step system generalized method of moments estimation and measure exposure...

.... 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...

.... 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...

... 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...

...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...

.... 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...

...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...

... 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...

...C. S. Agnes Cheng; Jing Wang; Steven X. Wei ABSTRACT This study investigates earnings management by firms around their initial public offerings (IPOs) in domestic Chinese equity markets. Using a sample of 437 IPO firms, we find that Chinese firms tend to inflate earnings around their IPOs. We also...

... 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...

..., multiple directorships, and audit quality are positively and significantly associated with FFR. Additionally, we find evidence of earnings management in the years leading up to FFR. We gratefully acknowledge the valuable comments of Michael Welker (editor), Suresh Radhakrishnan, two anonymous...