{"id":"https://openalex.org/W4367043136","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100544","title":"Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries","display_name":"Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries","publication_year":2023,"publication_date":"2023-04-26","ids":{"openalex":"https://openalex.org/W4367043136","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100544"},"language":"en","primary_location":{"id":"doi:10.1016/j.intaccaudtax.2023.100544","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100544","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2023.100544","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10071/29223","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051835603","display_name":"Dante Baiardo Cavalcante Viana","orcid":"https://orcid.org/0000-0001-6902-3057","observed_orcids":["https://orcid.org/0000-0001-6902-3057"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]},{"id":"https://openalex.org/I4405257716","display_name":"Unidade de Investiga\u00e7\u00e3o em Desenvolvimento Empresarial","ror":"https://ror.org/05kaje043","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]}],"countries":["PT"],"is_corresponding":true,"raw_author_name":"Dante Baiardo C. Viana, Jr.","raw_affiliation_strings":["Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Av. das For\u00e7as Armadas, 1649-026 Lisbon, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Av. das For\u00e7as Armadas, 1649-026 Lisbon, Portugal","institution_ids":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052294582","display_name":"Isabel Louren\u00e7o","orcid":"https://orcid.org/0000-0003-4338-6778","observed_orcids":["https://orcid.org/0000-0003-4338-6778"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]},{"id":"https://openalex.org/I4405257716","display_name":"Unidade de Investiga\u00e7\u00e3o em Desenvolvimento Empresarial","ror":"https://ror.org/05kaje043","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Isabel Louren\u00e7o","raw_affiliation_strings":["Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Av. das For\u00e7as Armadas, 1649-026 Lisbon, Portugal"],"raw_orcid":"https://orcid.org/0000-0003-4338-6778","affiliations":[{"raw_affiliation_string":"Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Av. das For\u00e7as Armadas, 1649-026 Lisbon, Portugal","institution_ids":["https://openalex.org/I110026055","https://openalex.org/I4405257716"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051178100","display_name":"Ervin L. Black","orcid":"https://orcid.org/0000-0001-9948-3599","observed_orcids":["https://orcid.org/0000-0001-9948-3599"]},"institutions":[{"id":"https://openalex.org/I8692664","display_name":"University of Oklahoma","ror":"https://ror.org/02aqsxs83","country_code":"US","type":"education","lineage":["https://openalex.org/I8692664"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ervin L. Black","raw_affiliation_strings":["University of Oklahoma, 307 West Brooks, 73019-4004 Norman, OK, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Oklahoma, 307 West Brooks, 73019-4004 Norman, OK, United States","institution_ids":["https://openalex.org/I8692664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008819552","display_name":"Orleans Silva Martins","orcid":"https://orcid.org/0000-0002-4966-0347","observed_orcids":["https://orcid.org/0000-0002-4966-0347"]},"institutions":[{"id":"https://openalex.org/I169045520","display_name":"Universidade Federal da Para\u00edba","ror":"https://ror.org/00p9vpz11","country_code":"BR","type":"education","lineage":["https://openalex.org/I169045520"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Orleans Silva Martins","raw_affiliation_strings":["Federal University of Paraiba, Cidade Universit\u00e1ria, 58051-900 Jo\u00e3o Pessoa, PB, Brazil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Federal University of Paraiba, Cidade Universit\u00e1ria, 58051-900 Jo\u00e3o Pessoa, PB, Brazil","institution_ids":["https://openalex.org/I169045520"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5051835603"],"corresponding_institution_ids":["https://openalex.org/I110026055","https://openalex.org/I4405257716"],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":null,"fwci":8.1547,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.9715959,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":98},"biblio":{"volume":"51","issue":null,"first_page":"100544","last_page":"100544"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/macroeconomic-instability","display_name":"macroeconomic instability","score":0.984000027179718},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9959999918937683},{"id":"https://openalex.org/keywords/accounting-quality","display_name":"accounting quality","score":0.6790000200271606},{"id":"https://openalex.org/keywords/country-level-institutions","display_name":"country-level institutions","score":0.7799999713897705},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.9020000100135803},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9700000286102295},{"id":"https://openalex.org/keywords/moderating-effect-of-institutions","display_name":"moderating effect of institutions","score":0.8180000185966492}],"concepts":[{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.7201471328735352},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6697534918785095},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6009055376052856},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5525361895561218},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5498714447021484},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.46190816164016724},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.4243439733982086},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4143984019756317},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.3001580834388733},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.18950217962265015},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0800497829914093},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.intaccaudtax.2023.100544","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100544","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2023.100544","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},{"id":"pmh:oai:repositorio.iscte-iul.pt:10071/29223","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10071/29223","pdf_url":null,"source":{"id":"https://openalex.org/S7407055197","display_name":"Reposit\u00f3rio do ISCTE-IUL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:repositorio.iscte-iul.pt:10071/29223","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10071/29223","pdf_url":null,"source":{"id":"https://openalex.org/S7407055197","display_name":"Reposit\u00f3rio do ISCTE-IUL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.833299994468689}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":88,"referenced_works":["https://openalex.org/W308776555","https://openalex.org/W386261687","https://openalex.org/W1479678954","https://openalex.org/W1484080860","https://openalex.org/W1517435360","https://openalex.org/W1531234770","https://openalex.org/W1566536150","https://openalex.org/W1603811794","https://openalex.org/W1947373164","https://openalex.org/W1965601072","https://openalex.org/W1979898685","https://openalex.org/W1987468906","https://openalex.org/W1992624398","https://openalex.org/W1993881639","https://openalex.org/W1996676511","https://openalex.org/W2008869670","https://openalex.org/W2013498446","https://openalex.org/W2020230150","https://openalex.org/W2023222387","https://openalex.org/W2025785624","https://openalex.org/W2026974405","https://openalex.org/W2034293795","https://openalex.org/W2037875185","https://openalex.org/W2046757114","https://openalex.org/W2061198639","https://openalex.org/W2079820028","https://openalex.org/W2087703942","https://openalex.org/W2087760094","https://openalex.org/W2088350349","https://openalex.org/W2096301919","https://openalex.org/W2099972013","https://openalex.org/W2101242833","https://openalex.org/W2102236934","https://openalex.org/W2102980769","https://openalex.org/W2120084007","https://openalex.org/W2120111105","https://openalex.org/W2124974534","https://openalex.org/W2127778745","https://openalex.org/W2131307195","https://openalex.org/W2133369488","https://openalex.org/W2140662150","https://openalex.org/W2142317302","https://openalex.org/W2142753186","https://openalex.org/W2149837386","https://openalex.org/W2186960544","https://openalex.org/W2204592432","https://openalex.org/W2276995800","https://openalex.org/W2288359484","https://openalex.org/W2319974691","https://openalex.org/W2322229463","https://openalex.org/W2512424456","https://openalex.org/W2549809953","https://openalex.org/W2572032091","https://openalex.org/W2578413545","https://openalex.org/W2610786841","https://openalex.org/W2624296549","https://openalex.org/W2624383883","https://openalex.org/W2757943512","https://openalex.org/W2768274077","https://openalex.org/W2773685933","https://openalex.org/W2785061294","https://openalex.org/W2892002157","https://openalex.org/W2990186780","https://openalex.org/W3021150978","https://openalex.org/W3023181463","https://openalex.org/W3114310078","https://openalex.org/W3121938735","https://openalex.org/W3122028149","https://openalex.org/W3122309473","https://openalex.org/W3122431824","https://openalex.org/W3123185932","https://openalex.org/W3123227524","https://openalex.org/W3123267009","https://openalex.org/W3124170598","https://openalex.org/W3124234157","https://openalex.org/W3124365414","https://openalex.org/W3124572978","https://openalex.org/W3124753968","https://openalex.org/W3124903286","https://openalex.org/W3125293776","https://openalex.org/W3125469707","https://openalex.org/W3125688476","https://openalex.org/W3125721268","https://openalex.org/W3140561914","https://openalex.org/W3152330094","https://openalex.org/W3181239572","https://openalex.org/W3205458242","https://openalex.org/W6863951927"],"related_works":["https://openalex.org/W3194505318","https://openalex.org/W6999312230","https://openalex.org/W3173146089","https://openalex.org/W4415992520","https://openalex.org/W4238122925","https://openalex.org/W4244300236","https://openalex.org/W4414552032","https://openalex.org/W4399400639","https://openalex.org/W4388902450","https://openalex.org/W3086094790"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2023-04-27T00:00:00"}
