Skip to main content

Research Repository

Advanced Search

All Outputs (2)

Drivers of mandatory disclosure in GCC region firms (2021)
Journal Article
Misirlioglu, I. U., Tucker, J., & Boshnak, H. A. (2022). Drivers of mandatory disclosure in GCC region firms. Accounting Research Journal, 35(3), 382-407. https://doi.org/10.1108/ARJ-12-2020-0366

Purpose: This paper aims to investigate firm-level variations in the extent of mandatory disclosures and address the drivers of mandatory disclosure using data from the Gulf Co-operation Council (GCC) region. Design/methodology/approach: The extent o... Read More about Drivers of mandatory disclosure in GCC region firms.

Earnings management techniques in the context of Italian unlisted firms (2021)
Journal Article
Matonti, G., Iuliano, G., Palazzi, F., & Tucker, J. (2021). Earnings management techniques in the context of Italian unlisted firms. African Journal of Business Management, 15(2), 79-92. https://doi.org/10.5897/AJBM2021.9199

Our research expands the earnings management (EM) literature for Italian unlisted firms by investigating the drivers of both accrual-based (AEM) and real activity-based (REM) earnings management. According to prior literature, the reliability of fina... Read More about Earnings management techniques in the context of Italian unlisted firms.