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• A collection of papers on earnings management (Updated December 5, 2025)

A collection of papers on earnings management (Updated December 5, 2025)

The editorial team of the publishing house “Virtus Interpress” has updated 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. Babbel, M., Hundsdoerfer, J., & Pronobis, P. (2025). Using large shareholder characteristics to analyze investor-level tax effects on corporate leverage. Corporate Ownership & Control, 22(4), 46–62. https://doi.org/10.22495/cocv22i4art4
2. Jilani, I. (2025). Impact of earnings quality on corporate excess cash. Corporate Ownership & Control, 22(4), 21–31. https://doi.org/10.22495/cocv22i4art2
3. Ricapito, F. P. (2024). Earnings management and ESG performance: Empirical evidence from Italian context. Corporate Ownership & Control, 21(2), 86–101. https://doi.org/10.22495/cocv21i2art7
4. Velte, P. (2024). Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact? Corporate Ownership & Control, 21(1), 8–20. https://doi.org/10.22495/cocv21i1art1
5. Thesing, J. (2023). Fair value accounting and earnings variability: Evidence from global real estate firms [Special issue]. Corporate Ownership & Control, 20(3), 359–374. https://doi.org/10.22495/cocv20i3siart11
6. Bao, J., & Xue, C. (2023). CEO duality, CEO compensation, and earnings management: Evidence from China [Special issue]. Corporate Ownership & Control, 20(3), 317–327. https://doi.org/10.22495/cocv20i3siart7
7. Albahsh, R., & Al-Anaswah, M. F. (2023). Bibliometric analysis of corporate governance: Past, present, and future research agenda. Corporate Ownership & Control, 20(3), 146–168. https://doi.org/10.22495/cocv20i3art10
8. Velte, P. (2023). The relationship between earnings management and integrated reporting quality: Board gender diversity as moderator. Corporate Ownership & Control, 20(2), 63–74. https://doi.org/10.22495/cocv20i2art5
9. Kwon, S. S., Gélinas, P., & Waweru, N. (2022). Earnings management and asymmetric sensitivity of bonus compensation to earnings for high-growth firms. Corporate Ownership & Control, 19(3), 25–41. https://doi.org/10.22495/cocv19i3art2
10. Collin, S.-O. Y., Ponomareva, Y., Björklund, F., & Krieg, D. (2022). Independent directors in Sweden and their influence on earnings through accrual and real activities management. Corporate Ownership & Control, 19(2), 143–158. https://doi.org/10.22495/cocv19i2art12
11. MacCarthy, J. (2021). Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm [Special issue]. Corporate Ownership & Control, 19(1), 272–287. https://doi.org/10.22495/cocv19i1siart5
12. Casciello, R., Maffei, M., & Meucci, F. (2021). The role of institutional shareholders in the relationship between unconditional conservatism and earnings management. Corporate Ownership & Control, 19(1), 94–104. https://doi.org/10.22495/cocv19i1art8
13. Burdeos, A. O. (2021). Earnings management, corporate governance, and ownership structure of Philippine initial public offerings. Corporate Ownership & Control, 18(4), 175–191. https://doi.org/10.22495/cocv18i4art12
14. Bryan, T. G., McKnight, M. A., & Houmes, R. (2021). Accounting conservatism or earnings management: A study of the allowance for doubtful accounts. Corporate Ownership & Control, 18(3), 175-190. https://doi.org/10.22495/cocv18i3art14
15. Masmoudi, S. M. (2021). The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands. Corporate Ownership & Control, 18(3), 19-30. https://doi.org/10.22495/cocv18i3art2
16. Kalantonis, P., Schoina, S., & Kallandranis, C. (2021). The impact of corporate governance on earnings management: Evidence from Greek listed firms. Corporate Ownership & Control, 18(2), 140-153. https://doi.org/10.22495/cocv18i2art11
17. Franzoi, F., Mietzner, M., & Thelemann, F. (2021). The influence of family board involvement on earnings management. Corporate Ownership & Control, 18(2), 106-123. https://doi.org/10.22495/cocv18i2art8
18. Debnath, N. C., Chowdhury, S. P., & Khan, S. (2021). Ownership structure and real earnings management: An empirical study on emerging economy. Corporate Ownership & Control, 18(2), 74-89. https://doi.org/10.22495/cocv18i2art6
19. Albersmann, T. B., Friedrich, C., Hohenfels, D., & Quick, R. (2020). Goodwill impairment tests as a device for earnings management: Evidence from Germany [Special issue]. Corporate Ownership & Control, 18(1), 261-280. https://doi.org/10.22495/cocv18i1siart3
20. Mulenga, M., & Bhatia, M. (2020). Relevance of earnings and book value: Evidence from listed pharmaceutical companies. Corporate Ownership & Control, 18(1), 196-206. https://doi.org/10.22495/cocv18i1art15
21. Alsharairi, M., Khamis, R., & Alkhalaileh, M. (2020). How does real earnings management affect firms’ future profitability? Evidence from Jordan. Corporate Ownership & Control, 18(1), 47-55. https://doi.org/10.22495/cocv18i1art4
22. Rey, A., Tuccillo, D., & Roberto, F. (2020). Earnings management and debt maturity: Evidence from Italy. Corporate Ownership & Control, 17(3), 179-186. https://doi.org/10.22495/cocv17i3art14
23. Shabeeb Ali, M. A., & Ismael, H. R., & Ahmed, A. H. (2020). Equity incentives, earnings management and corporate governance: Empirical evidence using UK panel data. Corporate Ownership & Control, 17(2), 104-123. https://doi.org/10.22495/cocv17i2art10
24. Hunjra, A. I., Perveen, U., Li, L., Chani, M. I., & Mehmood, R. (2020). Impact of ownership concentration, institutional ownership and earnings management on stock market liquidity. Corporate Ownership & Control, 17(2), 77-87. https://doi.org/10.22495/cocv17i2art7
25. Grimaldi, F. (2019). The relationship between financial crisis and earnings management: Some evidence from the Italian context [Special issue]. Corporate Ownership & Control, 17(1), 325-335. https://doi.org/10.22495/cocv17i1siart13
26. Thenmozhi, M., Saravanan, P., & Sasidharan, A. (2019). Impact of excess cash on earnings management and firm value: Evidence from China [Special issue]. Corporate Ownership & Control, 17(1), 245-254. https://doi.org/10.22495/cocv17i1siart7
27. Boghdady, A. B. A. (2019). Accrual and real earnings management in both state-owned and privately-owned Egyptian companies. Corporate Ownership & Control, 17(1), 8-13. https://doi.org/10.22495/cocv17i1art1
28. Boghdady, A. B. A. (2019). The impact of ownership type on the relationship between corporate governance and earnings management: An empirical study. Corporate Ownership & Control, 16(4), 31-44. https://doi.org/10.22495/cocv16i4art3
29. Kwon, S. S. (2019). The value-relevance of fundamental signals and the impact of financial regulations on security valuation and earnings management. Corporate Ownership & Control, 16(3), 73-88. https://doi.org/10.22495/cocv16i3art7
30. Pompili, M., & Tutino, M. (2019). Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US. Corporate Ownership & Control, 16(2), 8-18. https://doi.org/10.22495/cocv16i2art1
31. Al-Omush, A. M. S., Al-Attar, A. M., & Masadeh, W. M. (2018). The impacts of free cash surplus flows, audit quality and ownership on earnings management: The Jordan case. Corporate Ownership & Control, 15(4-1), 222-230. https://doi.org/10.22495/cocv15i4c1p9
32. Loy, T. (2018). Intelligence, institutions, a culture of secrecy and earnings management. Corporate Ownership & Control, 15(4), 96-106. https://doi.org/10.22495/cocv15i4art9
33. Tutino, M., & Pompili, M. (2018). Fair value accounting and management opportunism on earnings management in banking sector: First evidence. Corporate Ownership & Control, 15(2), 59-69. https://doi.org/10.22495/cocv15i2art5
34. Susanto, Y. K., Pradipta, A., & Djashan, I. A. (2017). Free cash flow and earnings management: Board of commissioner, board independence and audit quality. Corporate Ownership & Control, 14(4-1), 284-288. https://doi.org/10.22495/cocv14i4c1art10
35. 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. https://doi.org/10.22495/cocv14i3c1art9
36. Ebner, G., Hottmann, J., & Zülch, H. (2017). Error announcements, auditor turnover, and earnings management – Evidence from Germany. Corporate Ownership & Control, 14(3), 122-151. https://doi.org/10.22495/cocv14i3art12
37. 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. https://doi.org/10.22495/cocv14i3art7
38. Papadaki, A., & Tzovas, C. (2017). Financial crisis and accrual and real earnings management in Europe. Corporate Ownership & Control, 14(3), 8-19. https://doi.org/10.22495/cocv14i3art1
39. 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. https://doi.org/10.22495/cocv14i1c3p5
40. 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. https://doi.org/10.22495/cocv13i2c3p6
41. 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. https://doi.org/10.22495/cocv13i2c1p9
42. Hu, F., Percy, M., & Yao, D. (2015). Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership & Control, 13(1-11), 1287-1296. https://doi.org/10.22495/cocv13i1c11p1
43. 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. https://doi.org/10.22495/cocv13i1c9p3
44. Rajpal, H., & Jain, P. (2015). Earnings management, institutional shareholding and idiosyncratic volatility: Evidence from India. Corporate Ownership & Control, 12(4-7), 727-743. https://doi.org/10.22495/cocv12i4c7p4
45. Alhadab, M. M. (2015). Do nonaudit service fees associate with accrual earnings management during the IPO? Corporate Ownership & Control, 12(3-4), 441-453. https://doi.org/10.22495/cocv12i3c4p5
46. Kapoutsou, E., Tzovas, C., & Chalevas, C. (2015). Earnings management and income tax evidence from Greece. Corporate Ownership & Control, 12(2-5), 511-529. https://doi.org/10.22495/cocv12i2c5p1
47. 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. https://doi.org/10.22495/cocv12i1p2
48. 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. https://doi.org/10.22495/cocv11i4c7p5
49. El Guindy, M. N. (2014). Did IFRS reporting by UK firms reduce earnings management? Corporate Ownership & Control, 11(2-5), 488-510. https://doi.org/10.22495/cocv11i2c5p5
50. 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. https://doi.org/10.22495/cocv11i1conf2p7
51. 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. https://doi.org/10.22495/cocv10i3art8
52. 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. https://doi.org/10.22495/cocv10i3art7
53. Raoli, E. (2013). Do managers engage in earnings management to support firm’s market valuation? Corporate Ownership & Control, 10(2-3), 627-645. https://doi.org/10.22495/cocv10i2c3art5
54. 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. https://doi.org/10.22495/cocv9i2c1art2