Item talk:Q166395

{

 "id": "https://openalex.org/T10081",
 "display_name": "Financial Reporting and Earnings Management",
 "description": "This cluster of papers focuses on financial reporting, earnings management, audit committee characteristics, accounting quality, corporate governance, and the impact of information asymmetry. It also explores the implications of International Financial Reporting Standards (IFRS) adoption and the role of analyst forecasts and disclosure practices in the context of financial reporting.",
 "keywords": [
   "Earnings Management",
   "Financial Reporting",
   "Audit Committee",
   "Accounting Quality",
   "Corporate Governance",
   "Accruals Quality",
   "Information Asymmetry",
   "International Financial Reporting Standards",
   "Analyst Forecasts",
   "Disclosure Practices"
 ],
 "ids": {
   "openalex": "https://openalex.org/T10081",
   "wikipedia": "https://en.wikipedia.org/wiki/Financial_reporting"
 },
 "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"
 },
 "siblings": [
   {
     "id": "https://openalex.org/T13509",
     "display_name": "Accounting and Sustainability Research"
   },
   {
     "id": "https://openalex.org/T14183",
     "display_name": "Analysis of Banking Sector and Financial Performance"
   },
   {
     "id": "https://openalex.org/T11653",
     "display_name": "Bankruptcy Prediction and Credit Scoring Models"
   },
   {
     "id": "https://openalex.org/T13972",
     "display_name": "Business Law and Competitive Advantage"
   },
   {
     "id": "https://openalex.org/T14419",
     "display_name": "Cooperative Banking and Financial Regulation"
   },
   {
     "id": "https://openalex.org/T10019",
     "display_name": "Corporate Governance and Financial Performance"
   },
   {
     "id": "https://openalex.org/T11508",
     "display_name": "Corporate Tax Avoidance and Strategies"
   },
   {
     "id": "https://openalex.org/T12276",
     "display_name": "Enterprise Risk Management in Finance and Business"
   },
   {
     "id": "https://openalex.org/T14030",
     "display_name": "European Union Tax Law and Policy"
   },
   {
     "id": "https://openalex.org/T12123",
     "display_name": "Financial Analysis and Management in Business"
   },
   {
     "id": "https://openalex.org/T14239",
     "display_name": "Financial Analysis and Management in Organizations"
   },
   {
     "id": "https://openalex.org/T12509",
     "display_name": "Global Bankruptcy Law and Financial Distress"
   },
   {
     "id": "https://openalex.org/T13744",
     "display_name": "Impact of Financial Literacy on Business Performance"
   },
   {
     "id": "https://openalex.org/T12544",
     "display_name": "Impact of Working Capital Management on Firm Profitability"
   },
   {
     "id": "https://openalex.org/T10517",
     "display_name": "Importance of Financial Literacy and Retirement Planning"
   },
   {
     "id": "https://openalex.org/T11365",
     "display_name": "Islamic Banking and Finance Literature Review"
   },
   {
     "id": "https://openalex.org/T14180",
     "display_name": "Legal Aspects of International Trade and Shipping"
   },
   {
     "id": "https://openalex.org/T14138",
     "display_name": "Life Cycle Costing in Construction and Infrastructure Projects"
   },
   {
     "id": "https://openalex.org/T12378",
     "display_name": "Skills and Attributes in Accounting Education"
   },
   {
     "id": "https://openalex.org/T13366",
     "display_name": "Theoretical Foundations of Accounting and Reporting Practices"
   },
   {
     "id": "https://openalex.org/T11903",
     "display_name": "Venture Capital and Start-Up Financing"
   }
 ],
 "works_count": 72450,
 "cited_by_count": 1840609,
 "updated_date": "2024-08-26T06:05:58.593777",
 "created_date": "2024-01-23"

}