This paper investigates the relationship between earnings management and financial
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …

Research background: Deteriorating economic conditions and a negative outlook increase
the pressure on financial management and the need to show high financial performance …

Purpose The purpose of this paper is to investigate the impact of chief executive officer
(CEO) characteristics on the earnings management examined by the discretionary accruals …

This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

Research background: Enterprises manage earnings in an effort to balance their profit
fluctuations to provide increasingly consistent earnings in every reporting period. Earnings …

Purpose The purpose of this paper is to examine the association between internal corporate
governance mechanism and earnings management of Jordanian companies. More …

In this paper we provide a review of the empirical literature on the accounting for goodwill.
We focus on research undertaken since the introduction of the" impairment-only approach" …

This study combines the concept of a fraud triangle and a modified Beneish M-score to
detect factors that trigger earnings management. The modified M-score formula used in this …

In this study, we analyse compliance for a large sample of European companies mandatorily
applying International Financial Reporting Standards (IFRS). Focusing on disclosures …

This is the first study to establish a link between product market power of firms and the
degree of earnings management. We hypothesize and document a significant and robust …