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How has the financial crisis affected earnings management? A European study

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Cited by:

  1. Luísa Andreia Serra Costa & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016. "The impact of financial crisis on earnings management: evidence from EU-25," FEP Working Papers 578, Universidade do Porto, Faculdade de Economia do Porto.
  2. Enggar Diah Puspa Arum & Rico Wijaya & Ilham Wahyudi & Aulia Beatrice Brilliant, 2023. "Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia," JRFM, MDPI, vol. 16(7), pages 1-15, July.
  3. Pavol Durana & Katarina Valaskova & Darina Chlebikova & Vladislav Krastev & Irina Atanasova, 2020. "Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries," Risks, MDPI, vol. 8(2), pages 1-21, June.
  4. Raffaela Casciello & Marco Maffei & David A. Ziebart, 2024. "Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 87-146, July.
  5. Sang Ho Kim & Yohan An & Prabhu Udawatte, 2020. "Does Foreign Ownership Restrict Earnings Management? The Case of China," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 16(1), pages 63-86.
  6. Alexandre Moniz & Gualter Couto & Pedro Pimentel, 2022. "Misuse of Deferred Taxes in Portugal," Economies, MDPI, vol. 10(9), pages 1-12, September.
  7. Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas, 2022. "Earnings Management During Financial Crisis: The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 200-219, June.
  8. Rami Salem & Ernest Ezeani & Xi Song, 2023. "The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 983-1023, April.
  9. Sharif Mohammad Aqabna & Mehmet Aga & Huthayfa Nabeel Jabari, 2023. "Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region," Sustainability, MDPI, vol. 15(2), pages 1-20, January.
  10. Joanna Lizińska & Leszek Czapiewski, 2023. "Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 93-112.
  11. Hsu, Yu-Lin & Yang, Ya-Chih, 2022. "Corporate governance and financial reporting quality during the COVID-19 pandemic," Finance Research Letters, Elsevier, vol. 47(PB).
  12. Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022. "Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1495-1533, April.
  13. XiaoJiao Li & Ei Thuzar Than & Rizwan Ahmed & Maria Ishaque & Toan Luu Duc Huynh, 2023. "Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2753-2771, July.
  14. Emmanuel Mensah & Christopher Boachie, 2023. "Corporate governance mechanisms and earnings management: The moderating role of female directors," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2167290-216, December.
  15. Pinto, Inês & Ng Picoto, Winnie, 2018. "Earnings and capital management in European banks – Combining a multivariate regression with a qualitative comparative analysis," Journal of Business Research, Elsevier, vol. 89(C), pages 258-264.
  16. Xu, Chang & Hu, Jianguang, 2023. "Does China's Belt and Road Initiative improve financial reporting quality?," Finance Research Letters, Elsevier, vol. 58(PD).
  17. Mohammad M. Alhadab & Bassam Al-Own, 2017. "Earnings Management and Banks Performance: Evidence from Europe," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 134-145, October.
  18. Boachie, Christopher & Mensah, Emmanuel, 2022. "The effect of earnings management on firm performance: The moderating role of corporate governance quality," International Review of Financial Analysis, Elsevier, vol. 83(C).
  19. Kjærland, Frode & Kosberg, Fredrik & Misje, Mathias, 2021. "Accrual earnings management in response to an oil price shock," Journal of Commodity Markets, Elsevier, vol. 22(C).
  20. Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
  21. Zhang, Jintao & Su, Taoyong & Meng, Li, 2024. "Corporate earnings management strategy under environmental regulation: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 90(C), pages 154-166.
  22. Callao, Susana & Jarne, José I. & Wroblewski, David, 2020. "Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 25(4), pages 608-647.
  23. Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023. "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, vol. 88(C).
  24. Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
  25. Toni Šušak, 2020. "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 453-473.
  26. Abdelsalam, Omneya & Chantziaras, Antonios & Ibrahim, Masud & Omoteso, Kamil, 2021. "The impact of religiosity on earnings quality: International evidence from the banking sector," The British Accounting Review, Elsevier, vol. 53(6).
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