Earnings management and investor protection during the COVID-19 pandemic: evidence from
G-12 countries | Emerald Insight Books and journals Case studies Expert Briefings Open …

The purpose of this paper is to investigate the influence of audit committee effectiveness and
audit quality (auditor size) on earnings management by firms listed on the Ghana Stock …

This study aims to decide whether listed companies in GCC countries practice earnings
management (EM). Further, effect of a set of firm-specific characteristics on EM practices is …

This study aims to examine the factors affecting the complementary level of financial and tax
aggressiveness. This research considers the diversity of cost and benefit faced by firms …

Purpose This paper provides insights into the impact of audit quality on restraining earnings
management of rural and community banks (RCBs) in an emerging economy …

This research aims to look at how firm characteristics and audit quality can affect the earning
management practices in the Egyptian context, within the period of 2011–2019. This period …

The financial statements provide an analysis of the effectiveness that management uses to
control the resources available to the organisation. In preparing financial statements …

We investigate whether auditor'knowledge is associated with firm-level investment efficiency
for Tunisian listed firms, after controlling for firms' overall level of financial reporting quality …

Research Questions: Does the hierarchy of earnings thresholds differ between accounting
systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated …

La investigación sobre la disciplina fiscal ha sido prolífica, por su naturaleza multidisciplinar,
por el potencial conflicto entre las partes relacionadas, y por el impacto que la fiscalidad …