Forthcoming and Online First Articles

International Journal of Corporate Governance

International Journal of Corporate Governance (IJCG)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

Forthcoming articles must be purchased for the purposes of research, teaching and private study only. These articles can be cited using the expression "in press". For example: Smith, J. (in press). Article Title. Journal Title.

Articles marked with this shopping trolley icon are available for purchase - click on the icon to send an email request to purchase.

Online First articles are published online here, before they appear in a journal issue. Online First articles are fully citeable, complete with a DOI. They can be cited, read, and downloaded. Online First articles are published as Open Access (OA) articles to make the latest research available as early as possible.

Open AccessArticles marked with this Open Access icon are Online First articles. They are freely available and openly accessible to all without any restriction except the ones stated in their respective CC licenses.

Register for our alerting service, which notifies you by email when new issues are published online.

International Journal of Corporate Governance (One paper in press)

Regular Issues

  • Influence of corporate culture on earnings management   Order a copy of this article
    by Pradip Banerjee  
    Abstract: The study investigates the association of corporate culture and earnings management. The study utilizes the culture score developed by Li et al. (2021). Using the text analysis of the question-and-answer (QA) section of earnings conference call transcripts they quantify culture score. Employing a large sample of 40,736 firm-year observations of US firms between 2001 and 2018, the study documents a negative and significant contemporaneous association between culture and earnings management. We also show that culture positively affects future firm performance through the mediating channel of earnings management. The results are robust after controlling for several potential biases and endogeneity concerns. The top management of a firm sets an organizational culture that improves the governance of the firm and, in turn, benefits the organization. Thus, our results speak directly to internal management, as well as other stakeholders including, policymakers, standard-setters, lenders, and regulators.
    Keywords: corporate culture; accrual earnings management; real earnings management; firm performance.
    DOI: 10.1504/IJCG.2025.10070473
     

 

Return to top