Item talk:Q166395

OpenAlex: !!python/object/new:pyalex.api.Topic

 dictitems:
   cited_by_count: 1521550
   created_date: '2024-01-23'
   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.
   display_name: Financial Reporting and Earnings Management
   domain:
     display_name: Social Sciences
     id: https://openalex.org/domains/2
   field:
     display_name: Business, Management and Accounting
     id: https://openalex.org/fields/14
   id: https://openalex.org/T10081
   ids:
     openalex: https://openalex.org/T10081
     wikipedia: https://en.wikipedia.org/wiki/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
   siblings:
   - display_name: Accounting and Sustainability Research
     id: https://openalex.org/T13509
   - display_name: Analysis of Banking Sector and Financial Performance
     id: https://openalex.org/T14183
   - display_name: Bankruptcy Prediction and Credit Scoring Models
     id: https://openalex.org/T11653
   - display_name: Business Law and Competitive Advantage
     id: https://openalex.org/T13972
   - display_name: Cooperative Banking and Financial Regulation
     id: https://openalex.org/T14419
   - display_name: Corporate Governance and Financial Performance
     id: https://openalex.org/T10019
   - display_name: Corporate Tax Avoidance and Strategies
     id: https://openalex.org/T11508
   - display_name: Enterprise Risk Management in Finance and Business
     id: https://openalex.org/T12276
   - display_name: European Union Tax Law and Policy
     id: https://openalex.org/T14030
   - display_name: Financial Analysis and Management in Business
     id: https://openalex.org/T12123
   - display_name: Financial Analysis and Management in Organizations
     id: https://openalex.org/T14239
   - display_name: Global Bankruptcy Law and Financial Distress
     id: https://openalex.org/T12509
   - display_name: Impact of Financial Literacy on Business Performance
     id: https://openalex.org/T13744
   - display_name: Impact of Working Capital Management on Firm Profitability
     id: https://openalex.org/T12544
   - display_name: Importance of Financial Literacy and Retirement Planning
     id: https://openalex.org/T10517
   - display_name: Islamic Banking and Finance Literature Review
     id: https://openalex.org/T11365
   - display_name: Legal Aspects of International Trade and Shipping
     id: https://openalex.org/T14180
   - display_name: Life Cycle Costing in Construction and Infrastructure Projects
     id: https://openalex.org/T14138
   - display_name: Skills and Attributes in Accounting Education
     id: https://openalex.org/T12378
   - display_name: Theoretical Foundations of Accounting and Reporting Practices
     id: https://openalex.org/T13366
   - display_name: Venture Capital and Start-Up Financing
     id: https://openalex.org/T11903
   subfield:
     display_name: Accounting
     id: https://openalex.org/subfields/1402
   updated_date: '2024-05-20T05:07:43.091343'
   works_count: 71331