The Influence of Managerial Motives on Earnings Management: Insights from Taiwan’s Publicly Listed Firms
Qiyue Yang & Ming-Chia Chen · Asian Journal of Economics, Business and Accounting · 2026
This study investigates how managerial motives—including ethical attitude beliefs and perceived stakeholder pressure—influence real earnings management (REM) among Taiwanese listed and OTC firms. Using matched survey–archival data from 265 firms and 1,590 firm-year observations (...
Open access
Research Article
10.9734/ajeba/2026/v26i12146