Financial statements are a means used by company's management to communicate
financial information to its users in order to assist decision making. Company's management …

This work examined corporate governance mechanism and income smoothing in deposit
money banks in Nigeria. This study became necessary following the increasing failures of …

This study aims to determine the effect of profitability and Financial Leverage on the Cost of
Debt, and the role of Earnings Management as a moderating variable. In this study …

The present research is aimed at identifying the most important variables affecting whistle-
blowing and prioritise them in the intention of internal reporting of frauds in the financial …

The management of the company must be capable of providing better financial information
for the users of the financial report. The users of the financial report notice the performance …

This study aims to examine the influence of the presence of women on the board such as
chief executive officer, chief financial officer and chief audit committee on the earning …

Income smoothing (IS) practice is" the smoothing of fluctuations company income levels that
are considered normal for company". IS manipulation has a clear goal, which is to generate …

This study examines the impact of income smoothing on the financial performance of listed
deposit money banks in Nigeria. Data were extracted from the annual report and accounts of …

Predicting earnings management is vital for the capital market participants, financial analysts
and managers. The aim of this research is attempting to respond to this query: Is there a …

Management accounting theories claim that firms experience different risks during different
stages of a product's lifecycle. This study examines the moderating role of corporate …