#2863. Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks

January 2027publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript4500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics, Econometrics and Finance (all);
Accounting;
Management Information Systems;
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Abstract:
The study aims to investigate the impact of quality of voluntary disclosure (QVD) on earnings management (EM) among a sample of commercial banks in the Middle East and North Africa (MENA) region. The results show that QVD is negatively associated with emerging markets in the context of MENA banks.
Keywords:
Discretionary loan loss provisions; Earnings management; MENA region; Quality of voluntary disclosure; The MENA region

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