{"id":"https://openalex.org/W4379517798","doi":"https://doi.org/10.1080/23322039.2023.2220246","title":"Earnings management in emerging markets: The COVID-19 and family ownership","display_name":"Earnings management in emerging markets: The COVID-19 and family ownership","publication_year":2023,"publication_date":"2023-06-06","ids":{"openalex":"https://openalex.org/W4379517798","doi":"https://doi.org/10.1080/23322039.2023.2220246"},"language":"en","primary_location":{"id":"doi:10.1080/23322039.2023.2220246","doi":"https://doi.org/10.1080/23322039.2023.2220246","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23322039.2023.2220246","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23322039.2023.2220246?download=true","source":{"id":"https://openalex.org/S2765075218","display_name":"Cogent Economics & Finance","issn_l":"2332-2039","issn":["2332-2039"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Economics &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/pdf/10.1080/23322039.2023.2220246?download=true","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092097807","display_name":"Safia Abdo Ali Al-Begali","orcid":"https://orcid.org/0009-0006-7951-3117","observed_orcids":["https://orcid.org/0009-0006-7951-3117"]},"institutions":[{"id":"https://openalex.org/I139322472","display_name":"Universiti Sains Malaysia","ror":"https://ror.org/02rgb2k63","country_code":"MY","type":"education","lineage":["https://openalex.org/I139322472"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Safia Abdo Ali Al-Begali","raw_affiliation_strings":["Universiti Sains Malaysia","School of Management, Universiti Sains Malaysia, Penang, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universiti Sains Malaysia","institution_ids":["https://openalex.org/I139322472"]},{"raw_affiliation_string":"School of Management, Universiti Sains Malaysia, Penang, Malaysia","institution_ids":["https://openalex.org/I139322472"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5011904278","display_name":"Lian Kee Phua","orcid":"https://orcid.org/0000-0001-9390-5244","observed_orcids":["https://orcid.org/0000-0001-9390-5244"]},"institutions":[{"id":"https://openalex.org/I139322472","display_name":"Universiti Sains Malaysia","ror":"https://ror.org/02rgb2k63","country_code":"MY","type":"education","lineage":["https://openalex.org/I139322472"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Lian Kee Phua","raw_affiliation_strings":["Universiti Sains Malaysia","School of Management, Universiti Sains Malaysia, Penang, Malaysia"],"raw_orcid":"https://orcid.org/0000-0001-9390-5244","affiliations":[{"raw_affiliation_string":"Universiti Sains Malaysia","institution_ids":["https://openalex.org/I139322472"]},{"raw_affiliation_string":"School of Management, Universiti Sains Malaysia, Penang, Malaysia","institution_ids":["https://openalex.org/I139322472"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5092097807"],"corresponding_institution_ids":["https://openalex.org/I139322472"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":5.9981,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.96349777,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"11","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"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":0.9976000189781189,"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":0.0012000000569969416,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.8740000128746033},{"id":"https://openalex.org/keywords/family-ownership","display_name":"family ownership","score":0.9990000128746033},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9869999885559082},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9940000176429749},{"id":"https://openalex.org/keywords/alignment-theory","display_name":"alignment theory","score":0.9580000042915344},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8769999742507935},{"id":"https://openalex.org/keywords/jordanian-listed-firms","display_name":"Jordanian listed companies","score":0.8730000257492065},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.8650000095367432}],"concepts":[{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.825237512588501},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8041457533836365},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6550723314285278},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5983976721763611},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5851228833198547},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5122160315513611},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.46941623091697693},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.4347636103630066},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.38101691007614136},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2715168297290802},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/23322039.2023.2220246","doi":"https://doi.org/10.1080/23322039.2023.2220246","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23322039.2023.2220246","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23322039.2023.2220246?download=true","source":{"id":"https://openalex.org/S2765075218","display_name":"Cogent Economics & Finance","issn_l":"2332-2039","issn":["2332-2039"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Economics &amp; Finance","raw_type":"journal-article"},{"id":"pmh:oai:econstor.eu:10419/304101","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/304101","pdf_url":"https://www.econstor.eu/bitstream/10419/304101/1/10.1080_23322039.2023.2220246.pdf","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"},{"id":"pmh:oai:RePEc:taf:oaefxx:v:11:y:2023:i:1:p:2220246","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/23322039.2023.2220246","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:dcba885a34a542ae8651eab9c9ca0088","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/dcba885a34a542ae8651eab9c9ca0088","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Economics & Finance, Vol 11, Iss 1 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/23322039.2023.2220246","doi":"https://doi.org/10.1080/23322039.2023.2220246","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23322039.2023.2220246","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/23322039.2023.2220246?download=true","source":{"id":"https://openalex.org/S2765075218","display_name":"Cogent Economics & Finance","issn_l":"2332-2039","issn":["2332-2039"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Economics &amp; Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4379517798.pdf","grobid_xml":"https://content.openalex.org/works/W4379517798.grobid-xml"},"referenced_works_count":64,"referenced_works":["https://openalex.org/W1424506267","https://openalex.org/W1996952072","https://openalex.org/W2012583014","https://openalex.org/W2023222387","https://openalex.org/W2061198639","https://openalex.org/W2063207649","https://openalex.org/W2069813183","https://openalex.org/W2153784191","https://openalex.org/W2163493929","https://openalex.org/W2170433190","https://openalex.org/W2202346942","https://openalex.org/W2260696927","https://openalex.org/W2327665041","https://openalex.org/W2345847798","https://openalex.org/W2539768526","https://openalex.org/W2543130400","https://openalex.org/W2549809953","https://openalex.org/W2609753942","https://openalex.org/W2612812055","https://openalex.org/W2736181962","https://openalex.org/W2744790012","https://openalex.org/W2766272316","https://openalex.org/W2776081969","https://openalex.org/W2795093580","https://openalex.org/W2799689514","https://openalex.org/W2801667796","https://openalex.org/W2885886780","https://openalex.org/W2894846188","https://openalex.org/W2896955256","https://openalex.org/W2905509239","https://openalex.org/W2906433771","https://openalex.org/W2929563708","https://openalex.org/W2953139617","https://openalex.org/W3017094797","https://openalex.org/W3018677692","https://openalex.org/W3023181463","https://openalex.org/W3042785456","https://openalex.org/W3052983527","https://openalex.org/W3082565447","https://openalex.org/W3107951053","https://openalex.org/W3122573599","https://openalex.org/W3122669208","https://openalex.org/W3124170598","https://openalex.org/W3124302192","https://openalex.org/W3124365414","https://openalex.org/W3125067726","https://openalex.org/W3125677029","https://openalex.org/W3125693224","https://openalex.org/W3128200755","https://openalex.org/W3135026701","https://openalex.org/W3139140329","https://openalex.org/W3155172521","https://openalex.org/W3166999802","https://openalex.org/W3186650049","https://openalex.org/W3197395447","https://openalex.org/W3201502136","https://openalex.org/W3215350176","https://openalex.org/W4206250023","https://openalex.org/W4212914719","https://openalex.org/W4224254271","https://openalex.org/W4230336695","https://openalex.org/W4239132019","https://openalex.org/W4291820673","https://openalex.org/W6743681256"],"related_works":["https://openalex.org/W7084115421","https://openalex.org/W4224254271","https://openalex.org/W4409639131","https://openalex.org/W6996162245","https://openalex.org/W4414263144","https://openalex.org/W7101791816","https://openalex.org/W4362590661","https://openalex.org/W4385377236","https://openalex.org/W4406223231","https://openalex.org/W4415900699"],"abstract_inverted_index":{"This":[0,20,190],"paper":[1],"investigates":[2],"the":[3,44,49,69,96,119,122,133,136,143,186,194,200,219,223,231,235,241,251,256,294,299,305,311,314,321,333,336,348,355,365,370,382,389,393],"impact":[4,272,312],"of":[5,135,182,188,202,214,243,253,277,293,304,313,323,335,357,367,372,392],"COVID-19":[6,81,89,104,110,244,296,315,363],"and":[7,17,36,51,77,82,105,153,175,204,216,226,264,317,330,361,387],"family":[8,151,158,173,183,318,352],"ownership":[9,152,159,174,184,319,353],"on":[10,43,273,280,320,350],"earnings":[11,161],"management":[12],"(EM),":[13],"both":[14,327],"accruals":[15,84],"(DA)":[16],"real":[18],"(REM).":[19],"research":[21,279],"also":[22],"seeks":[23],"to":[24,56,67,114,118,131,230,247,269,309,347,397],"determine":[25],"whether":[26],"there":[27],"is":[28,302],"a":[29,75,99,126,146,168,179,212,248],"substitutional":[30],"or":[31],"complementary":[32,267],"relationship":[33,102,171],"between":[34,80,103,150,172],"DA":[35,91,233,265],"REM.The":[37],"study\u2019s":[38,70,341],"sample":[39],"includes":[40],"firms":[41],"listed":[42],"Jordanian":[45,93,112,224,260,337],"market":[46],"after":[47],"excluding":[48],"banking":[50],"insurance":[52],"sectors":[53],"from":[54],"2017":[55],"2021.":[57],"It":[58],"used":[59,284],"feasible":[60],"generalised":[61],"least":[62],"squares":[63],"estimation":[64],"(FGLS)":[65],"regressions":[66],"achieve":[68],"goals.":[71],"The":[72,275,339],"results":[73],"reveal":[74],"negative":[76,170],"significant":[78,100,147,169],"correlation":[79,149],"discretionary":[83],"(DA),":[85],"which":[86,107,197],"indicates":[87,108],"that":[88,109,156,178,199,245,259],"restricts":[90,185],"in":[92,125,218,222,250,291,332,384,395,404,407],"companies.":[94],"However,":[95,164],"outcome":[97],"shows":[98],"positive":[101,148],"REM,":[106,176],"encourages":[111],"companies":[113,237,261,286,386],"practice":[115,187,252,366],"REM.":[116,189,254],"According":[117],"entrenchment":[120],"theory,":[121,142,196],"majority":[123,205],"shareholders":[124,206],"family-owned":[127,236],"business":[128],"environment":[129],"seek":[130],"expropriate":[132],"rights":[134],"minority":[137,203],"shareholders.":[138],"Consistent":[139],"with":[140,193,379],"this":[141,165,373],"result":[144],"documents":[145],"DA,":[154],"indicating":[155,177],"high":[157,180],"manages":[160],"through":[162],"accruals.":[163],"study":[166,301,374],"finds":[167],"concentration":[181],"finding":[191],"aligns":[192],"alignment":[195],"argues":[198],"interests":[201],"are":[207,343],"compatible.":[208],"These":[209],"findings":[210,257,276,342,371],"indicate":[211],"lack":[213],"accuracy":[215],"reliability":[217],"financial":[220,324,358],"reports":[221],"industrial":[225],"service":[227],"enterprises":[228],"due":[229],"practicing":[232],"by":[234],"as":[238,240,266],"well":[239],"outbreak":[242],"led":[246],"rise":[249],"Finally,":[255],"document":[258],"use":[262],"REM":[263],"tools":[268],"maximise":[270],"their":[271],"earnings.":[274],"earlier":[278],"EM":[281,328],"who":[282],"have":[283],"Jordanian-listed":[285],"might":[287],"not":[288],"be":[289],"beneficial":[290],"light":[292],"current":[295,300,340],"pandemic.":[297],"Thus,":[298],"one":[303],"first":[306],"empirical":[307],"attempts":[308],"examine":[310],"pandemic":[316,394],"quality":[322,356],"reporting":[325,359],"using":[326],"(DA":[329],"REM)":[331],"context":[334],"market.":[338],"an":[344],"important":[345],"contribution":[346],"literature":[349],"how":[351,362],"affects":[354,364],"(QFR)":[360],"EM.":[368],"Therefore,":[369],"can":[375],"provide":[376],"all":[377,399],"stakeholders":[378],"information":[380],"regarding":[381],"QFR":[383],"family-controlled":[385],"explore":[388],"accounting":[390],"implications":[391],"order":[396],"assist":[398],"interested":[400],"parties,":[401],"particularly":[402],"those":[403],"developing":[405],"markets,":[406],"making":[408],"more":[409],"informed":[410],"decisions.":[411]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-06-07T00:00:00"}
