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Corporate governance and earnings management in concentrated markets

Citations

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Cited by:

  1. Ummar Faruk Saeed, 2025. "Can artificial intelligence and blockchain condition governance mechanisms to restrict earnings management?," SN Business & Economics, Springer, vol. 5(12), pages 1-35, December.
  2. Li, WeiWei & Huang, Chia-Hsing, 2025. "Firm internationalization and asset-liability maturity mismatch," Research in International Business and Finance, Elsevier, vol. 77(PB).
  3. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2024. "ESG performance and firms’ business and geographical diversification: An empirical approach," Journal of Business Research, Elsevier, vol. 172(C).
  4. Katarina Valaskova & Peter Adamko & Katarina Frajtova Michalikova & Jaroslav Macek, 2021. "Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 631-669, September.
  5. Shuangyan Li & Guangrui Wang & Yongli Luo, 2022. "Tone of language, financial disclosure, and earnings management: a textual analysis of form 20-F," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-24, December.
  6. Wang, Yu & Song, Gaoya & Lu, Yiming, 2025. "Firm-bank common ownership and earnings management: Evidence from China," Finance Research Letters, Elsevier, vol. 78(C).
  7. Ioannis Dokas, 2023. "Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries," JRFM, MDPI, vol. 16(10), pages 1-23, October.
  8. Song, Gaoya & Li, Quan, 2025. "Big data in tax enforcement and trade credit: Evidence from China," Research in International Business and Finance, Elsevier, vol. 76(C).
  9. Bojan Andreea Madalina & Lungu Camelia Iuliana, 2025. "Hide-And-Seek in Earnings Management-Financial Performance Nexus: The Influence of Corporate Governance Mechanisms," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 19(1), pages 3221-3232.
  10. Ines Belgacem, 2025. "Whistleblowing Disclosure as a Shield Against Earnings Management: Evidence from the Insurance Sector," JRFM, MDPI, vol. 18(2), pages 1-23, January.
  11. Roman Blazek & Pavol Durana & Katarina Valaskova, 2020. "Creative Accounting as an Apparatus for Reporting Profits in Agribusiness," JRFM, MDPI, vol. 13(11), pages 1-19, October.
  12. Ummar Faruk Saeed & Timothy Masuni Nagriwum, 2026. "Carbon Accounting and Climate Change: Leveraging Eco-digitalization and Governance Dynamics for Environmental Sustainability in Emerging Markets," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 17(2), pages 4843-4874, April.
  13. Yu, Wei & Yan, Yueyun & Zhu, Keying & Zhang, Peijue, 2024. "Can value-added tax refund policy inhibit corporate financial fraud? Evidence from China," Emerging Markets Review, Elsevier, vol. 63(C).
  14. Paul Olojede & Olayinka Erin, 2021. "Corporate governance mechanisms and creative accounting practices: the role of accounting regulation," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 207-222, September.
  15. Sarah Anobil Okyere & Vera Fiador & Emmanuel Sarpong‐Kumankoma, 2021. "Earnings management, capital structure, and the role of corporate governance: Evidence from sub‐Saharan Africa," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1525-1538, September.
  16. Nguyen Thi Hoa Hong & Nguyen Thai Anh & Nguyen Tran Viet Hoang & Do Nhat Minh, 2023. "Corporate governance, external financing, and earnings management: new evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-22, December.
  17. Amin, Qazi Awais & Cumming, Douglas, 2021. "Blockholders and real earnings management-the emerging markets context," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
  18. Najet Rejeb & Houssam Bouzgarou & Faten Lakhal, 2026. "CSR investments strategies of financially distressed firms in competitive markets," Journal of Asset Management, Palgrave Macmillan, vol. 27(1), pages 1-12, March.
  19. Zhang, Ping & Wang, Yiru, 2023. "The bright side of analyst coverage on corporate innovation: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
  20. Raquel Fernández‐González & Marcos I. Pérez‐Pérez & María Dolores Garza Gil, 2021. "Market concentration in the Spanish turbot aquaculture sector: A regional analysis," Papers in Regional Science, Wiley Blackwell, vol. 100(3), pages 777-794, June.
  21. Huang, Yiwan & Feng, Zhanbin, 2025. "The Influence mechanism of online communication on analysts' forecast bias: Based on earnings management," Finance Research Letters, Elsevier, vol. 82(C).
  22. Peterson K. Ozili & Thankom G. Arun, 2023. "What drives bank income smoothing? Evidence from Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 274-295, September.
  23. Sunday Olugboyega KAJOLA & Wasiu Abiodun SANYAOLU & Abiola Akanbi TONADE & Adekunle ADEYEMI, 2021. "Corporate Board Attributes And Earnings Management In Nigerian Banking Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 53(3), pages 29-42.
  24. SIKALIDIS Alexandros & KOUFOPOULOS Dimitrios & FYGKIORIS Michail & GROSE Chris & KALIALAKIS Ioannis, 2022. "Corporate Governance Compliance in Alternative Markets. The Case of the Alternative Market of ATHEX," European Journal of Interdisciplinary Studies, Bucharest Economic Academy, issue 02, June.
  25. Chris Magnis & Skilodimou Louiza, 2024. "The impact of corporate governance mechanisms on earnings quality during the COVID-19 Pandemic. Evidence from the UK," Bulletin of Applied Economics, Risk Market Journals, vol. 11(1), pages 1-14.
  26. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
  27. Ali Meftah Gerged & Khaldoon Albitar & Lara Al‐Haddad, 2023. "Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2789-2810, July.
  28. Yang, Mo & Yue, Sishi & Dong, Dayong & Cao, Jiawei, 2025. "Management integrity and the cost of equity capital: Evidence from Chinese listed firms," Research in International Business and Finance, Elsevier, vol. 77(PA).
  29. Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
  30. Hussain Abbas & Zhao Rui Feng & Muhammad Malik & Muhammad Dawood, 2026. "Strengthening corporate governance: Military experience on boards and audit quality in earnings management," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-12, December.
  31. Lv, Wendai & Meng, Qiuchi & Cao, Yuanyuan & Liu, Jiajia, 2025. "Impact and moderating mechanism of corporate tax avoidance on firm value from the perspective of corporate governance," International Review of Financial Analysis, Elsevier, vol. 99(C).
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