earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. the main purpose of this research is to examine the relations...

This study examines the prevalence of big bath accounting in an emerging market context, focusing on newly appointed CEOs Brazilian firms. We find evidence Brazil and extends CEO turnover literature by documenting a limit to downward earnings manipulation using as source study. Our results suggest that incumbent have incentives manage profits only when company was previously profitable, rather ...

The paper investigates Malaysian Initial Public Offering (IPO) firms’ financial reporting behaviour from the specific perspective of their earnings management (EM) practices covering both real (REM) and accrual (AEM) techniques. It further examines impact unique IPO attributes, firm level characteristics ownership structure on EM contemporaneously. Using established commonly used models to meas...

The purpose of this paper is to investigate the effect ESG performance on possible association between related party transactions (RPTs) and different types earnings management (EM). We study a sample Italian non-financial listed firms over 2014–2019 period, controlling for fixed effects company’s sector operation year. Environmental, Social Governance (ESG) scores real (REM), as well accrual-b...

While prior research, as noted in our paper, often uses various accrual prediction models to detect earnings management, not much is known about the accuracy, both relative and absolute, associated with these models. Our paper investigates the accuracy of six di€erent accrual prediction models, and o€ers the following ®ndings. Only the Kang ± Sivaramakrishnan (1995) model performs moderately we...

While prior research, as noted in our paper, often uses various accrual prediction models to detect earnings management, not much is known about the accuracy, both relative and absolute, associated with these models. Our paper investigates the accuracy of six different accrual prediction models, and offers the following findings. Only the Kang-Sivaramakrishnan (1995) model performs moderately w...

Abstract This study investigates the relationship between corporate governance, external financing, and earnings management in an emerging market. Using a sample of Vietnamese listed companies period 2010–2020, results indicate that which is measured by principal component analysis (PCA) methodology, useful mechanism to control management. However, when firms engage financing activities, govern...