This study presents an analysis of publication patterns and major themes in research on
mergers and acquisitions in finance and accounting. We find that takeovers as mechanisms …

The article reviews the recent academic research literature on earnings management (EM)
with a view to identifying research themes and results of interest to users and preparers of …

Commonly used Jones-type discretionary accrual models applied in quarterly settings do
not adequately control for nondiscretionary accruals that naturally occur due to firm growth …

The aim of this study is primarily to demonstrate how earnings quality is an influential
determinant of financial flexibility. Secondly, how earnings quality affects financial flexibility …

Earnings management literature attempts to understand why managers manipulate
earnings. Our paper presents a review of growing body of literature on motivations for the …

This study examines the effect of two potential sources of ethical principles on earnings
quality: corporate social responsibility (CSR) and membership in a Shariah index. We define …

This article evaluated whether changes in accounting practices brought a reduction in
earnings management (EM) in listed Brazilian non-financial companies through …

In this paper we investigate the importance of earnings quality as a determinant of cash
holdings by companies, exploring among other factors the nature of earnings (positive or …

Abstract Using Fixed Income Securities Database bond issuance data, we examine how
firms' cash holding adjustment exhibits a signaling effect prior to corporate bond issuance; …

To address the question as to whether managers intending to purchase their company by
means of a levered buyout transaction manipulate earnings in order to buy their firm on the …