This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …

This paper examines how the ownership structure and board of directors' features determine
the managerial opportunistic behavior exemplified in the management of accounting …

Although US and European research has documented improvement in earnings quality
associated with corporate governance characteristics, the situation in Latin America is …

Purpose This study examines the impact of ownership structure on firm financial
performance, for 146 manufacturing firms listed at the Pakistan Stock Exchange (PSX) for …

Purpose The purpose of this paper is to explore the role of corporate governance proxies by
ownership structure on the likelihood of firms' financial distress for a sample of 146 Pakistani …

We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …

In this paper we review the academic evidence on earnings management and its
implications for accounting standard setters and regulators. We structure our review around …

This paper evaluates alternative accrual-based models for detecting earnings management.
The evaluation compares the specification and power of commonly used test statistics …