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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. http://doi.org/10.22495/cocv14i3c1art9
  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. http://doi.org/10.22495/cocv14i3art12
  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. http://doi.org/10.22495/cocv14i3art7
  4. 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
  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. http://doi.org/10.22495/cocv14i1c3p5
  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. http://doi.org/10.22495/cocv13i2c3p6
  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. http://doi.org/10.22495/cocv13i2c1p9
  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. http://doi.org/10.22495/cocv13i1c11p1
  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. http://doi.org/10.22495/cocv13i1c9p3
  10. 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
  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. http://doi.org/10.22495/cocv12i3c4p5
  12. 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
  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. http://doi.org/10.22495/cocv12i1p2
  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. http://doi.org/10.22495/cocv11i4c7p5
  15. 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
  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. http://doi.org/10.22495/cocv11i1conf2p7
  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. http://doi.org/10.22495/cocv10i3art8
  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. http://doi.org/10.22495/cocv10i3art7
  19. 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
  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. http://doi.org/10.22495/cocv9i2c1art2
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