In this article, we investigate the link between agency costs (AC) and earnings management
(EM) in China. We find a significant and positive relationship between AC and EM based on …

This study investigates accounting policy choices for intangible assets and their
determinants within the framework of positive accounting theory (PAT). A composite income …

Using a sample covering practically all dividend-paying oil and gas companies companies
in Pakistan during 2011–2020, we document that earnings management in these …

Tech firms are growth engines in modern economies. We examine which policies,
government subsidies or preferential listing, work better for tech firms' performance. We test …

In today's dynamic landscape of accounting, corporate finance, and business management,
earnings management has assumed paramount importance. Transparent and reliable …

Theoretical background: High levels of cash holdings allow companies to be financially
flexible. Cash holders can react to business opportunities at once, and avoid dependence …

The objective of this work is to study the accrual anomaly in Europe and America by sector
and use the accrual anomaly as a trading strategy. This work uses five types of accruals to …

This study investigates the impact of audit committee on discretionary accrual in Nigerian
listed firms. Specifically, the study examines the effect of audit committee shareholder …

The initial public offering (IPO) is a profound change in a company's life. Among many
consequences of being a public rather than a private firm are more stringent information …

This study examines the consequences of the COVID-19 turbulence on the informativeness
of financial reporting. Using data from non-financial public companies in Poland, our …