Social Sciences → Business, Management and Accounting → Accounting
Auditing, Earnings Management, Governance
This cluster of papers focuses on financial reporting, earnings management, audit committee characteristics, accounting quality, corporate governance, and the impact of information asymmetry. It also explores the implications of International Financial Reporting Standards (IFRS) adoption and the role of analyst forecasts and disclosure practices in the context of financial reporting.
124.7K works worldwide2.1M citations
Earnings ManagementFinancial ReportingAudit CommitteeAccounting QualityCorporate GovernanceAccruals QualityInformation AsymmetryInternational Financial Reporting StandardsAnalyst ForecastsDisclosure Practices


