In this article, we examine the impact of board internationalization on real earnings management. Using annual data 2,899 Chinese listed non-financial firms with 16,638 firm-year observations over period from 2008 to 2017 for empirical analysis, find robust evidence that higher proportion foreign directors corporate boards reduces Results support hypothesis increase boards’ effectiveness in mon...

Purpose The study aims at investigating the impact of real earnings management (REM) on cross-sectional stock return after considering moderating role market effect, size value effect and momentum effect. Design/methodology/approach uses weekly monthly data 3,085 Bombay Stock Exchange listed stocks spanning over twenty years, from January 2000 to December 2019. REM is measured through metrics d...