Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...

Available online 13 November 2014 This study examines the relationship between family firms and earnings management by considering the influence of board independence. Based on a sample of 379 listed high-technology firms over 7 years in Taiwan, we find that family firms are positively related to earnings management. Further, we find two interaction effects: (1) the proportion of independent di...

This paper investigates the substitution between accrual earnings management and real of listed companies after change from four to three classifications financial assets in China. divides data A + H China into two groups for period 2015-2020, considering implementation Financial Instruments Standard as time point, impact on through OLS regression analysis suest test. The results study show tha...

The study is an effort to fiind out the impact of earnings management on dividend payout policy for two coutries that is Pakistan and China. A set of listed Companies in both of the countries have been investigated to analyze the relationship for the year 2003 to 2007 in Pakistan and 2001 to 2007 in China. Dividend policy has been measured by dividend payout. Whereas earnings management has bee...

investment institutions with substantial shareholdings in a firm have the resources and incentives to monitor and influence management decisions. whether the institutions actually monitor and exert pressure on managers is an empirical question.this study is designed to provide insights into the monitoring role of institutional investors by examining whether institutional ownership affects the i...

This paper studies market and analyst reactions to earnings (i) during a proxy contest for board seats and (ii) after a proxy-contest-induced management change. Despite indications of earnings management during the proxy contest, market and analyst reactions are more pronounced than in prior periods, and earnings surprises explain more of the cross-sectional variation in these reactions. Market...