Purpose This study aims to examine the impact of corporate social responsibility (CSR) on
earnings management (EM). Furthermore, the authors assessed the mediating effect of …

Drawing on data from Chinese A-share listed companies spanning 2016 to 2023, this study
investigates how fund holdings influence real earnings management (REM) practices. The …

This study investigates the existence of R&D cost stickiness and the impact of academic
executives on R&D cost stickiness, a topic of widespread interest in both academia and …

In this study, we analyzed the role of accounting information security control in influencing
the internal control's effectiveness in Vietnamese enterprises, using a combination of …

Foreign shareholders are essential in the capital market. The study on A-share listed firms
from 2012 to 2021 examines the impact of foreign ownership on internal control and its …

The Egyptian economy has been facing challenges due to the COVID-19 pandemic and
global conflicts. This study, conducted from a macroeconomic perspective, has highlighted …

Delisting events in the stock market significantly impact capital market participants. In South
Korea's KOSDAQ, an investment alert system signals a firm's delisting in advance. The …

In modern firms, conflicts may arise between the chief executive officer and board of
directors due to the separation of ownership and operations. Such conflicts may weaken …

Following the financial crisis, business practice and regulatory have become much more
interested in corporate disclosure on risk and risk management. The crises necessitate …

The goal of this paper is to address whether the expanded audit report influenced Earnings
Management (EM) in the Brazilian Capital Market. According to previous literature, we …