Corporate Governance and Earnings Management
A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Financial Technology and Innovation".
Deadline for manuscript submissions: 31 May 2025 | Viewed by 2405
Special Issue Editor
Interests: financial accounting; capital markets; disclosures; corporate governance; technology applied to accounting; strategic management; auditing; taxation; insider trading; ESG
Special Issue Information
Dear Colleagues,
Corporate governance and earnings management are pivotal areas of research in accounting, finance and management areas and also sub-disciplines that significantly impact the transparency, accountability, and overall integrity of financial reporting. This Special Issue aims to delve into the intricate relationship between corporate governance mechanisms and earnings management practices, providing a comprehensive overview of how governance structures influence financial reporting quality.
Earnings management, the deliberate manipulation of financial statements to achieve certain financial outcomes, poses a significant challenge to the credibility of financial information. It can distort the true economic performance of companies, leading to misinformed decisions by investors, regulators, and other stakeholders. Effective corporate governance mechanisms are essential in mitigating such practices and ensuring the reliability of financial reports.
This Special Issue invites scholars to explore various dimensions of corporate governance, including board structure, audit quality, executive compensation, ownership structure, and regulatory frameworks, and their impact on earnings management. Contributions that offer new theoretical insights, empirical evidence, and methodological advancements in understanding the governance-earnings management nexus are particularly welcome.
We seek to provide a platform for rigorous academic discourse that addresses critical questions such as but not limited: How do different corporate governance practices influence the prevalence of earnings management? What role do external auditors play in detecting and deterring earnings manipulation? How do regulatory changes and enforcement actions impact corporate governance and earnings management behaviors? By addressing these and related questions, this Special Issue aims to advance our knowledge and offer practical implications for enhancing the effectiveness of corporate governance in curbing earnings management.
We invite submissions that align with these keywords and contribute to a deeper understanding of how robust corporate governance can prevent earnings management and promote financial integrity.
Dr. Sebahattin Demirkan
Guest Editor
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- corporate governance
- earnings managemen
- financial reporting quality
- board structure
- audit quality
- executive compensation
- ownership structure
- regulatory frameworks
- financial transparency
- stakeholder accountability
- strategic management
- artificial intelligence
- taxation
- insider trading
- ESG
- regulators (PCAOB, SEC and such)
- political environment
- international accounting
- US GAAP, IFRS and Local GAAP
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