Articles tagged with: earnings management

Dual incentives in earnings management: Threshold meeting and tax-motivated profit suppression

Roman Semko
Investment Management and Financial Innovations Volume 23 2026, Issue #2

Does ESG performance mitigate earnings management? Evidence from UK takeover targets

Ahmed Samaan, Tariq Elrazaz, Diaa Metwally, Elsayed Belal
Problems and Perspectives in Management Volume 24 2026, Issue #1

Fraud triangle factors and financial statement fraud: The moderating role of earnings management in an emerging market

Xuan Thuy Ho, Thu Hien Le, Thi Van Le, Hong Khanh Chi Pham, Tran Thanh Nga Pham, Ngoc Thanh Vy Vo
Investment Management and Financial Innovations Volume 23 2026, Issue #1

Do CEO duality and firm size influence earnings management practices? Evidence from Indonesian manufacturing listed firms

Daniel Jonathan, Lindrianasari
Investment Management and Financial Innovations Volume 22 2025, Issue #4

Board characteristics, ownership structure, and their effects on real earnings management: Evidence from Vietnamese listed firms

Thuong Thai Thi Hoai, Hien Nguyen Thi Thu, Huy Cao Tan, Tuan Dang Anh
Investment Management and Financial Innovations Volume 23 2026, Issue #1

The impact of ownership structure on earnings management: Evidence from Moroccan listed firms

Aymane Chemmaa, Mohammed Ibrahimi, Mohammed Amine
Investment Management and Financial Innovations Volume 23 2026, Issue #1

Corporate governance structures and their implications on audit quality: UK evidence

Georgios Simitsis, Maria I. Kyriakou, Michail Pazarskis
Problems and Perspectives in Management Volume 22 2024, Issue #4

The influence of earning targets, independent board, and audit committee on earnings management in the Indonesian banking sector

Dewi Puji Rahayu, Nurkholis, Imam Subekti, Sari Atmini
Banks and Bank Systems Volume 19 2024, Issue #4

Conservatism as a moderating variable on the determinants of earnings management

Yuli Ardiany, Niki Lukviarman, Masyhuri Hamidi, Elvira Luthan
Investment Management and Financial Innovations Volume 20 2023, Issue #4
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