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Article summary:
1. This paper examines the relationship between earnings management and firm performance in Anglophone sub-Saharan African Countries (ASSAC) using a dynamic modelling approach.
2. Corporate governance quality is introduced as a moderating variable in the EM–firm performance relationship, which has not been considered by prior research.
3. The study finds that corporate governance quality plays an important role in mitigating opportunistic management behaviour such as earnings management, leading to improved firm performance.
Article analysis:
The article “The effect of earnings management on firm performance: The moderating role of corporate governance quality” is a well-researched and comprehensive piece of work that provides an insightful analysis into the relationship between earnings management and firm performance within Anglophone sub-Saharan African Countries (ASSAC). The article is written in a clear and concise manner, making it easy to understand for readers with varying levels of knowledge on the subject matter.
The authors have done an excellent job of providing evidence to support their claims, citing relevant studies from both the literature and empirical data collected from publicly available sources. Furthermore, they have provided detailed explanations for their methodology and data collection process, which adds to the trustworthiness of the article.
However, there are some potential biases that should be noted when reading this article. Firstly, the authors have only focused on one region – ASSAC – when discussing their findings, which may limit its generalizability to other regions or countries outside of this area. Secondly, while they have discussed various factors that influence earnings management practices and firm performance, they have not explored any counterarguments or alternative perspectives on these issues. Finally, while they have discussed potential risks associated with earnings management practices, they do not provide any recommendations or solutions for mitigating these risks.
In conclusion, this article provides an informative overview of the relationship between earnings management and firm performance within ASSAC and is generally reliable and trustworthy in its content. However, it should be noted that there are some potential biases present in the article which could limit its applicability to other contexts or regions outside of ASSAC.