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Abstract This study investigates the effect of board structure on accrual and real earnings management in Ethiopia. Before the enactment of Proclamation No. 1248/2021 and the subsequent official market launch in 2025, Et...

The construction sector in many emerging Asian economies plays a critical role in generating employment but also faces significant socio-economic challenges, including the shortage of qualified personnel and limited acce...

This research aims to analyze the effect of earnings management on earning response among property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Earning...

This paper studies class discrimination and meritocracy in the Chilean labor market. Employing a dataset rich in productivity and class measures, we find that upper-class professionals earn approximately 50 per cent mo...

We estimate the short- and long-run labor market impacts of parenthood in a developing country, Chile, based on an event-study approach around the birth of the first child. We find that becoming a mother implies a sharp ...

Materias / palabras clave: earnings quality, financial reporting quality, stock return, accounting, financial, financial accounting; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Finance