16 September 2021

Special issue published: "Earnings Management: New Insights"

International Journal of Accounting, Auditing and Performance Evaluation 17(1/2) 2021

  • Are Tunisian firms managing their earnings through asset sales following the 2011 uprising?
  • The effectiveness of board of directors and family ownership: interaction and impact on the discretionary accruals
  • The trade-off between accrual-based and real earnings management: evidence from Jordan
  • Political connections, government ownership, and earnings management: evidence from Jordan
  • The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
  • The effects of R&D expenditure and earnings management on stock options: evidence from market competition
  • Earnings management, corporate social responsibility and governance structure: further evidence from Egypt

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