The main purpose of this study is to examine the impact of ownership structure on earnings management considering listed firms at the Colombo Stock Exchange - Sri Lanka during the period of 2013/14 to 2017/18. Earnings ...

The main channel of information dissemination for initial public offerings (IPO) in the pre-listing stage is the prospectus. Auditor fee and director emoluments are two types of information that investors know about in ...