Discretionary accruals remain decade’s long measures to detect earnings management in empirical accounting research. The correctness of the specifications and test power information content for models remains unexplored based on samples most emerging market firms. Yet, country’s-based researchers have increasingly used different Jones-based discretionary proxy management. paper aims evaluate fo...

This study examines the role of board independence and audit committee expertise in accounting on earnings management small listed firms Malaysia, which have been neglected corporate governance research. Due to their size, listing requirements imposed them by Bursa Malaysia are less stringent. Hence, these predicted a higher tendency manage compared large firms. All ACE Market during financial ...

the purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. the research was conducted with 158 accepted companies and 948 firm-year observations from iran stock market. empirical studies were conducted based on hypothesis by value added intellectual coefficient as measures of intellectual capital and taking absolute value of...