The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
PLoS OneLuo S, Yu D, Jin S.
europepmc +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 Narsa NPDRH +2 more
europepmc +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]
PLoS One, 2022 Sandoval A, Márquez J, Cervera I.
europepmc +1 more source
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]
PLoS OneLiu H, Guo X, Sheng D.
europepmc +1 more source