Review of Accounting and Finance: Volume 3 Issue 1

Accounts Manipulation: A Literature Review and Proposed Conceptual Framework

Hervé Stolowy, Gaétan Breton

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France…

Intra‐Industry Transfers of Earnings Related Information

Jongdae Jin

The purpose of this study is to examine the direction of intra‐industry information transfers assuming a monopolistic competition within the industry and profit maximizing…

Quality of Accounting, Earnings Opacity and Corruption

Ronald D. Picur

The paper explores the impact of the quality of accounting in a given country, as measured by an index of earnings opacity, on the country's level of corruption. The results of a…

Is Earnings Management Affected by Human Development and Economic Freedom?

Ahmed Riahi‐Belkaoui

Based on the idea that insiders (i.e., managers and controlling shareholders) engage in earnings management to mask their diversion and rent seeking activities from outsiders…

Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions

Kiridaran Kanagaretnam, Gerald J. Lobo, Robert Mathieu

Prior research demonstrates that share prices reflect a risk premium that is associated with earnings variability. This suggests that managers can reduce the cost of capital and…