Earnings management: global perspectives, performance and future research

In: Management science - theory and applications

Abstract

Preface -- Earnings management research : culture incentives versus accounting standards constraints, some insights for future research / Lan Sun, University of New England, Australia -- Earnings management during the recent crisis : the role of government quality / Félix J. López Iturriaga and Nuria Reguera Alvarado, University of Valladolid, Valladolid, Spain, and others -- A synthesis and analysis of models measuring accrual based and real activities earnings management / Anna-Fani Constantatos, Dionysia Dionysiou and Ioannis Tsalavoutas, Deree College - The American College of Greece, Aghia Paraskevi Athens, Greece, and others -- Earnings management and corporate social responsibility as an entrenchment strategy : evidence for shareholder protection contexts / Jennifer Martínez-Ferrero and Isabel-María García-Sánchez, Multidisciplinary Institute for Enterprise (IME), University of Salamanca, Salamanca, Spain -- Index