Earnings Management and Corporate Finance

1 Dissecting earnings management strategies: why, how, and when?

2 Long‑term earnings management based on fixed assets 

3 Creative accounting or earnings management via current assets?

4 Provisions – a small accounting lie in earnings management

5 Taxation: an important tool of earnings management

6 Real earnings management possibilities for managers

7 Impression management and transparent reporting

8 Earnings informativeness during macroeconomic turbulence

 9 Profit thresholds and earnings management

10 Cash holdings and transparency of financial reports

11 Does auditing expertise enhance financial reporting quality?

12 Discovering the relationship between financing and earnings management

13 Company financial distress and earnings manipulation