Table of contents
Accounts Manipulation: A Literature Review and Proposed Conceptual Framework
Hervé Stolowy, Gaétan BretonAccounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France…
Intra‐Industry Transfers of Earnings Related Information
Jongdae JinThe purpose of this study is to examine the direction of intra‐industry information transfers assuming a monopolistic competition within the industry and profit maximizing…
Quality of Accounting, Earnings Opacity and Corruption
Ronald D. PicurThe paper explores the impact of the quality of accounting in a given country, as measured by an index of earnings opacity, on the country's level of corruption. The results of a…
Is Earnings Management Affected by Human Development and Economic Freedom?
Ahmed Riahi‐BelkaouiBased on the idea that insiders (i.e., managers and controlling shareholders) engage in earnings management to mask their diversion and rent seeking activities from outsiders…
Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions
Kiridaran Kanagaretnam, Gerald J. Lobo, Robert MathieuPrior research demonstrates that share prices reflect a risk premium that is associated with earnings variability. This suggests that managers can reduce the cost of capital and…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza