This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

This endeavour aimed to empirically investigate the moderating role of corporate governance characteristics (board size, board independence, meetings, CEO duality, audit quality, nomination and remuneration committee) in dividend policy earnings quality nexus. The study was conducted on data consisting 145 non-financial companies listed Pakistan Stock Exchange (PSX) with 1450 firm-year observat...

Purpose This paper aims to examine the impact of board characteristics on earnings management (EM) among UK non-financial firms. Design/methodology/approach Using a sample Financial Times Stock Exchange 350 firms from 2010 till 2019, authors investigated relationship between (board size, gender diversity, tenure, independence, chief executive office-duality and meetings) EM by using quantile re...

in this research, we investigate the influence of profit management on the long-term performance of ipos in tehran stock exchange. the ipos in 1378 to 1384 are used as our sample and their long-term return in a three-year period after the ipo are calculated. we start calculating the return from the first day after the month in which the financial statement of ipo is published. discretionary cur...

The purpose of this paper is to investigate the efficiency of corporate governance characteristics in reducing earnings management among the listed firms of Shanghai and Shenzhen stock exchange, China. We took abnormal working capital accruals as a proxy for earning management. In this paper, we used modified Jones Model in order to calculate discretionary accruals (DAC). The sample comprises o...