The purpose of this paper was to examine the moderating effect board gender diversity on relationship between corporate social responsibility (CSR) and real earnings management (REM). It drowns French listed companies from 2005 2019. results show that there is a positive CSR REM. Our findings also relation moderated in firms with higher diversity, mainly because female directors high socially r...

We observe the association amid ownership structure and real earnings management in Bangladesh. Our study takes 2195 firm-year observations which are listed on Dhaka Stock Exchange over period of 2000-2017. The outcome panel least square regression indicates that inside ownership, as well foreign is inversely related to management, whereas institutional positively management. In particular, fir...

Managers use real earnings management (REM) to influence reported earnings through the manipulation of real business activities. Extant literature generally employs crosssectional analysis to identify REM, but newer studies suggest that these traditional REM measures are severely mis-specified. In this study, we employ a new methodology that utilizes firm-specific time-series characteristics of...

Earnings management is found to be driven by different managerial incentives. Previous studies have identified that executive compensation contracts create incentives for earnings management. The agency theory and the positive accounting theory provide explanations for contract-driven earnings management. This study links the agency theory and the positive accounting theory and reviews the earl...