...Hong Kim Duong ABSTRACT This study examines the impact of economic downturns on real earnings management activities in an international setting. Using a sample of 27 countries between 1988 and 2016, I find that the extent of real earnings management increases and that the substitution relation...

... Syms School of Business, Department of Accounting, New York, NY, USA. Editor's note: Accepted by Linda A. Myers. 1 2 2021 1 1 2022 2022 religious tradition employee compensation pay disparity employee retention economic downturn corporate social responsibility...