This paper examines the impact of real earnings management (REM) on the capital structure
of listed firms across ASEAN countries using the fixed effects panel data estimator for the …

This paper examines the moderator role of the corporate governance (CG) mechanism
(board size, board independence, board gender diversity, board meetings, board ownership …

Purpose This study aims to examine how capital structure influences earnings management
for firms in the Saudi market, which is influenced by an Islamic environment that discourages …

Purpose The purpose of this study is to investigate whether capital structure affects accruals
and real earnings management (AEM and REM) of nonfinancial firms listed on Pakistan …

This paper takes Chinese Shanghai and Shenzhen A‐share nonstate‐owned listed
companies from 2008 to 2019 as samples to study the impact and mechanism of state …

Purpose Most research suggests that capital structure is influenced by two elements: the
firms' internal and external characteristics. This study aims to add knowledge to the literature …

This study examines the relationship between board diversity and corporate governance
compliance in the firms listed in stock exchanges of the selected Sub-Saharan Africa …

We analyzed the effects of accruals-based earnings management practices and institutional-
financial qualities of countries on the financing policy of Latin American companies. We …

The purpose of this research is to investigate the moderating role of corporate governance
on the relationship between earnings management and debt level in capital structure. The …

The optimal capital structure is a key precondition for business, even though the task of
defining the optimal capital structure can be difficult. Previous studies present many different …