Abstract Though the Corporate Governance concept has gained paramount interest due to
the spate of corporate scandals, there is a void in the literature in terms of a summary …

Research background: The paper investigates the earnings management phenomenon in
the context of Central European countries, attempting to identify the factors and incentives …

The present study investigates the moderating influence of ownership structure on the
association between corporate social responsibility (CSR) and earnings management of …

This study investigates the impact of earnings management (EM) on the efficiency of
Working Capital Management (WCM) and its components. The study uses M-Score, based …

Various models have been created all around the world to identify enterprises that
manipulate their earnings. These earnings management techniques aid businesses in …

This study aims to investigate the importance of earnings quality as a determinant of
companies' performance. It provides some empirical evidences from an emerging market …

Purpose The authors empirically investigate the association between acquisition, ownership
structure and accrual earnings management (AEM) on real earnings management (REM) …

This study intends to investigate the impact of the accounting number game on financial
sustainability. It investigates the role of external block-holders and institutional ownership on …

Purpose The main aim of this study is to examine the effect of investment in outside
governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and …

The present study examines the moderation effect of board independence change on the
relationship between board characteristics, related party transactions and financial …