Virtus InterPress
  • Home »
  • News »
  • A collection of empirical papers on earnings management »

A collection of empirical papers on earnings management

The editorial team of the publishing house “Virtus Interpress” has prepared the list of empirical papers published in Corporate Ownership and Control journal during last few years devoted to the questions of earnings management.

We hope that the below-mentioned collection of papers will be useful for those scholars pursuing research in the field of corporate governance (specifically earnings management issues):

  1. Grimaldi, F., & Muserra, A. L. (2017). The effect of the ownership concentration on earnings management. Empirical evidence from the Italian context. Corporate Ownership & Control, 14(3-1), 236-248.
  2. Ebner, G., Hottmann, J., & Zülch, H. (2017). Error announcements, auditor turnover, and earnings management – Evidence from Germany. Corporate Ownership & Control, 14(3), 122-151.
  3. Farina Briamonte, M., Addeo, F., Fiano, F., & Sorrentino, M. (2017). The effect of pyramidal structures on earnings management: Evidence from Italian listed companies. Corporate Ownership & Control, 14(3), 64-73.
  4. Papadaki, A., & Tzovas, C. (2017). Financial crisis and accrual and real earnings management in Europe. Corporate Ownership & Control, 14(3), 8-19.
  5. Sousa Paiva, I., & Costa Lourenço, I. (2016). Determinants of earnings management in the hotel industry: An international perspective. Corporate Ownership & Control, 14(1-3), 449-457.
  6. Salewski, M., Teuteberg, T., & Zülch, H. (2016). Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management. Corporate Ownership & Control, 13(2-3), 556-579.
  7. Leung, R. (2016). Earnings management motives and firm value following mandatory IFRS adoption – Evidence from Canadian companies. Corporate Ownership & Control, 13(2-1), 280-295.
  8. Hu, F., Percy, M., & Yao, D. (2015). Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership & Control, 13(1-11), 1287-1296.
  9. Alsharairi, M., Black, E. L., Hofer, C., & Al-Hamadeen, R. (2015). The post-merger performance of the European M&As: Does pre-merger earnings management matter? Corporate Ownership & Control, 13(1-9), 994-1005.
  10. Rajpal, H., & Jain, P. (2015). Earnings management, institutional shareholding and idiosyncratic volatility: Evidence from India. Corporate Ownership & Control, 12(4-7), 727-743.
  11. Alhadab, M. M. (2015). Do nonaudit service fees associate with accrual earnings management during the IPO? Corporate Ownership & Control, 12(3-4), 441-453.
  12. Kapoutsou, E., Tzovas, C., & Chalevas, C. (2015). Earnings management and income tax evidence from Greece. Corporate Ownership & Control, 12(2-5), 511-529.
  13. Mattei, M. M. (2014). Regional tax compliance and tax motivated earnings management: evidence from the 2008 Italian tax reform. Corporate Ownership & Control, 12(1), 31-45.
  14. Choong, Y. V., Thim, C. K., & Murugeshu, J. S. (2014). Earnings management, directors’ discretions and information content affecting discretionary accruals of Malaysian publicly listed companies. Corporate Ownership & Control, 11(4-7), 625-634.
  15. El Guindy, M. N. (2014). Did IFRS reporting by UK firms reduce earnings management? Corporate Ownership & Control, 11(2-5), 488-510.
  16. Mechelli, A., & Cimini, R. (2013). How have the IAS/IFRS adoption affected earnings management in EU? The effect of the absence/divergence of regulation and of legal enforcement [Conference issue]. Corporate Ownership & Control, 11(1-2), 154-166.
  17. Kang, H., Leung, S., Morris, R. D., & Gray, S. J. (2013). Corporate governance and earnings management: An Australian perspective. Corporate Ownership & Control, 10(3), 95-113.
  18. Bao, B.-H., Chung, R., Niu, Y., & Wei, S. (2013). Real and accrual earnings management around IPOs: US evidence. Corporate Ownership & Control, 10(3), 76-94.
  19. Raoli, E. (2013). Do managers engage in earnings management to support firm’s market valuation? Corporate Ownership & Control, 10(2-3), 627-645.
  20. Singh, H., & Khoo, M. S. (2012). The impact of industry specialist audit firms on pricing of discretionary accruals and earnings management: Australian evidence. Corporate Ownership & Control, 9(2-1), 158-177.
Corporate Governance Experts Global Repository
Merio Honor Честь
Ryoushin Conscience Совесть
Kouki Nobility Доброе имя