Malek El Diri

Malek El Diri
University of Leeds · Division of Accounting and Finance

Doctor of Philosophy

About

11
Publications
5,226
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76
Citations
Introduction
My research interests are related to earnings management and how it changes under the impact of different motives at the macroeconomic and firm levels. Among those factors I focus on market competition, blockchains, management compensation, managerial ability, corporate governance, institutional investors and bank failure.

Publications

Publications (11)
Article
We investigate earnings management (EM) behaviour at failed banks by examining the intensity and direction of EM around FDIC-insured commercial bank failures. Our empirical analysis indicates that failing banks engage in EM to a significantly greater extent than non-failing banks. Our results show that failing banks’ discretion over loan loss provi...
Research
Full-text available
We contribute to the extensive literature on earnings management by examining the impact of earnings management behaviour on executive compensation conditioned on managerial ability. We find that managers with better abilities are associated with more accrual earnings management, less real earnings management, and better mapping of accruals into ca...
Research
Full-text available
I contribute to the extensive earnings management literature by examining the effect of market competition on the relationship between managerial ability and earnings management. The results show that in the face of increased competition, high quality managers manipulate earnings via accruals rather than more costly real earnings management. As a r...
Article
This study examines the difference between high and low concentrated markets in using accrual and real earnings management and the role of corporate governance in mitigating such activities across the two types of markets. We find that firms operating in concentrated markets use more accrual and real earnings management compared to those in non-con...
Preprint
Blockchain is a decentralized open database which enhances transactions’ auditability and thus potentially affects financial reporting through its role in mitigating information asymmetry. Using a sample of 116 companies that have engaged with blockchain technology up to date, this study examines the impact of blockchain on earnings management. We...
Chapter
A comprehensive definition of earnings management should take into consideration its characteristics, conditions, activities, and targets. Such a definition allows distinguishing earnings management from other activities like fraud, earnings quality, impression management, and expectation management. Managers may use different methods to manage ear...
Chapter
The agency theory explains earnings management behaviour as an outcome of the conflict in interests between managers and shareholders arising from the separation of ownership from control in public companies. Such a conflict drives management to hide the truth in financial reporting because of the costly contracting between the management and the s...
Chapter
The three main theories that explain earnings management suggest three main groups of motives for this phenomenon. According to contracting theory, contractual motives exist based on the conflicts in the contract terms between the firm and its stakeholders that are linked to firm performance. Bounded rationality theory implies the inefficiency of t...
Book
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatek...

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