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Does Retail Central Bank Digital Currency Influence Earnings Management?

https://doi.org/10.2139/ssrn.5344282
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Shareholder Litigation Rights and Bank Dividends
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Gender diversity and earnings management: the case of female directors with financial background
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Executive incentives and the horizon problem
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Endogeneity in Empirical Corporate Finance1
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Beyond gender diversity: How specific attributes of female directors affect earnings management
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Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions
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Dividend policy and earnings management: Do agency problem and financing constraints matter?
inferredcites →https://doi.org/10.1016/j.bir.2024.12.012openalex-snapshot
US political sanctions and earnings management
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The role of earnings management and audit fees in non-financial companies during crises
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China-US trade dispute investigations and corporate earnings management strategy
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Does CBDC launch increase tax collection? empirical evidence from China
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Implications of central bank digital currency for financial stability: Evidence from the global banking sector
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Performance matched discretionary accrual measures
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The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-snapshot
Earnings Management through Real Activities Manipulation
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Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2024.107264openalex-snapshot
Attention to corporate disclosure and earnings Management: Evidence from downloads of SEC filings
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2025.107324openalex-snapshot
Earnings management upon a sovereign downgrade: International evidence
inferredcites →https://doi.org/10.1016/j.jbankfin.2023.106761openalex-snapshot
Geographic deregulation and bank capital structure
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Corporate governance and earnings management in concentrated markets
inferredcites →https://doi.org/10.1016/j.jcorpfin.2025.102847openalex-snapshot
Central bank digital currency and corporate cash holdings: Evidence from China's e-CNY pilot
inferredcites →https://doi.org/10.1016/j.jmoneco.2021.05.002openalex-snapshot
Designing Central Bank Digital Currencies
inferredcites →https://doi.org/10.1016/j.jmoneco.2022.02.001openalex-snapshot
Central bank digital currency in an open economy
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Agency costs and ownership structure in Australia
inferredcites →https://doi.org/10.1023/a:1020294523516openalex-snapshot
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
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Organizational culture, competition and bank loan loss provisioning
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Enjoying the Quiet Life? Corporate Governance and Managerial Preferences
inferredcites →https://doi.org/10.1086/720457openalex-snapshot
Central Bank Digital Currency: Welfare and Policy Implications
inferredcites →https://doi.org/10.1086/722517openalex-snapshot
Bank Market Power and Central Bank Digital Currency: Theory and Quantitative Assessment
inferredcites →https://doi.org/10.1093/rfs/hhx046openalex-snapshot
Does a CEO’s Cultural Heritage Affect Performance under Competitive Pressure?
inferredcites →https://doi.org/10.1111/jbfa.12672openalex-snapshot
Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws
inferredcites →https://doi.org/10.1111/jofi.13357openalex-snapshot
Money and Banking with Reserves and CBDC
inferredcites →https://doi.org/10.1146/annurev-financial-082123-105958openalex-snapshot
Retail CBDC: Implications for Banking and Financial Stability
inferredcites →https://doi.org/10.1146/annurev-financial-101620-063859openalex-snapshot
The Rise of Digital Money
inferredcites →https://doi.org/10.1287/mnsc.2023.03361openalex-snapshot
Financial Reporting Regulation in the Laboratory: A Case on Earnings Management
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-snapshot
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.2676553openalex-snapshot
The Evolution of Fintech: A New Post-Crisis Paradigm?
inferredcites →https://doi.org/10.2139/ssrn.3276474openalex-snapshot
Employee Firing Costs and Accounting Conservatism: Evidence From Wrongful Discharge Laws
inferredcites →https://doi.org/10.2139/ssrn.3652492openalex-snapshot
A Survey of Research on Retail Central Bank Digital Currency
inferredcites →https://doi.org/10.2139/ssrn.3758088openalex-snapshot
Legal Aspects of Central Bank Digital Currency: Central Bank and Monetary Law Considerations
inferredcites →https://doi.org/10.2139/ssrn.4573020openalex-snapshot
Financial Reporting Regulation in the Laboratory: A Case on Earnings Management
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-snapshot
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2308/acch.1999.13.4.365openalex-snapshot
A Review of the Earnings Management Literature and Its Implications for Standard Setting
inferredcites →https://doi.org/10.2308/accr-51153openalex-snapshot
Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-snapshot
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-snapshot
Detecting Earnings Management.
inferredcites →https://doi.org/10.3386/w23711openalex-snapshot
Central Bank Digital Currency and the Future of Monetary Policy
inferredcites →https://doi.org/10.5089/9798400253331.063openalex-snapshot
Central Bank Digital Currency's Role in Promoting Financial Inclusion
inferredcites →https://doi.org/10.5089/9798400286971.063openalex-snapshot
Central Bank Digital Currency Data Use and Privacy Protection
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