Purpose This study aims to trace the impact of corporate governance and its mechanisms in
preventing companies from turning to fraudulent financial reporting. Design/methodology …

The present study investigates the relationship between management characteristics
(managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual …

Purpose This study aims to investigate the association between firm valuation and earnings
quality in several European countries. Also, it examines if country-level governance and …

This study assessed the relationship between earnings management and shareholders
wealth creation of quoted conglomerates in Nigeria. Specifically, this study ascertained …

Purpose This paper aims to investigate the direct and indirect relationship between CEO
compensation and earnings management using corporate social responsibility (CSR) as a …

The financial report should report accurate information about the company situation so it can
be utilized properly by stakeholders. This study aims to examine the effect of earnings …

Purpose The citizen-shareholder approach in the capital market is considered a knowledge-
enhancing and emerging concept in financial and accounting offerings. Its reliable …

This study aims to analyze the effect of directors' and board of commissioners' remuneration
on earnings management using the remuneration committee as a moderating variable …

The purpose of this study was to determine the amount of safety inventory, order frequency,
minimum inventory, maximum inventory limit, total Melon product inventory costs needed by …

La investigación sobre la disciplina fiscal ha sido prolífica, por su naturaleza multidisciplinar,
por el potencial conflicto entre las partes relacionadas, y por el impacto que la fiscalidad …