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. 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. http://doi.org/10.22495/cocv16i2art1
  2. 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. http://doi.org/10.22495/cocv15i4c1p9
  3. Loy, T. (2018). Intelligence, institutions, a culture of secrecy and earnings management. Corporate Ownership & Control, 15(4), 96-106. http://doi.org/10.22495/cocv15i4art9
  4. 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. http://doi.org/10.22495/cocv15i2art5
  5. 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. http://doi.org/10.22495/cocv14i4c1art10
  6. 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. http://doi.org/10.22495/cocv14i3c1art9
  7. Ebner, G., Hottmann, J., & Zülch, H. (2017). Error announcements, auditor turnover, and earnings management – Evidence from Germany. Corporate Ownership & Control, 14(3), 122-151. http://doi.org/10.22495/cocv14i3art12
  8. 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. http://doi.org/10.22495/cocv14i3art7
  9. Papadaki, A., & Tzovas, C. (2017). Financial crisis and accrual and real earnings management in Europe. Corporate Ownership & Control, 14(3), 8-19. http://doi.org/10.22495/cocv14i3art1
  10. 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. http://doi.org/10.22495/cocv14i1c3p5
  11. 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. http://doi.org/10.22495/cocv13i2c3p6
  12. 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. http://doi.org/10.22495/cocv13i2c1p9
  13. Hu, F., Percy, M., & Yao, D. (2015). Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership & Control, 13(1-11), 1287-1296. http://doi.org/10.22495/cocv13i1c11p1
  14. 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. http://doi.org/10.22495/cocv13i1c9p3
  15. Rajpal, H., & Jain, P. (2015). Earnings management, institutional shareholding and idiosyncratic volatility: Evidence from India. Corporate Ownership & Control, 12(4-7), 727-743. http://doi.org/10.22495/cocv12i4c7p4
  16. Alhadab, M. M. (2015). Do nonaudit service fees associate with accrual earnings management during the IPO? Corporate Ownership & Control, 12(3-4), 441-453. http://doi.org/10.22495/cocv12i3c4p5
  17. Kapoutsou, E., Tzovas, C., & Chalevas, C. (2015). Earnings management and income tax evidence from Greece. Corporate Ownership & Control, 12(2-5), 511-529. http://doi.org/10.22495/cocv12i2c5p1
  18. 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. http://doi.org/10.22495/cocv12i1p2
  19. 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. http://doi.org/10.22495/cocv11i4c7p5
  20. El Guindy, M. N. (2014). Did IFRS reporting by UK firms reduce earnings management? Corporate Ownership & Control, 11(2-5), 488-510. http://doi.org/10.22495/cocv11i2c5p5
  21. 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. http://doi.org/10.22495/cocv11i1conf2p7
  22. 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. http://doi.org/10.22495/cocv10i3art8
  23. 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. http://doi.org/10.22495/cocv10i3art7
  24. Raoli, E. (2013). Do managers engage in earnings management to support firm’s market valuation? Corporate Ownership & Control, 10(2-3), 627-645. http://doi.org/10.22495/cocv10i2c3art5
  25. 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. http://doi.org/10.22495/cocv9i2c1art2