...Mary E. Barth ABSTRACT This article identifies unresolved financial reporting issues that research can help resolve and provides examples of how adopting an international perspective can deepen the insights obtained from the research. Some of the issues pertain to well-established literatures...

...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...