Various models have been created all around the world to identify enterprises that
manipulate their earnings. These earnings management techniques aid businesses in …

This study explores the relationship between Earnings Management and Impression
Management in the context of some European listed companies. The analysis focuses on …

By using the misfired missile event from Taiwan to mainland China as an exogenous shock,
we identify the causal effect of potential military risk on the Chinese A‐share market. We find …

The acquisition of external financing is an important factor affecting the development of
enterprises and even the economic growth of a country. However, changes in the external …

Research Question: What is the impact of uncertainty on the quality of financial reporting in
the European Union and whether accounting enforcement is a critical factor? Motivation …

Purpose: This article aims to examine whether political uncertainty affects the accounting
choices of firms' managers in the sense of practicing earnings management through …

This paper aims to investigate the effect of political turnover on corporate ESG performance
in China. By analyzing data from Chinese A-share-listed companies between 2010 and …

Corporate philantrophy activities have become an important factor for corporate
management. Drawing on this issue, this research intends to disclose the effect of …

The objective of the present study is to determine the association between sustainable
investing and financial literacy. Some studies demonstrate a positive association between …