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February 14, 2026International Journal of Managerial Finance

Intangible oversight and earnings quality: the disciplinary role of organizational capital

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Authors

ASAnju SainiDMDarshan N. ManjegowdaSBSarit Biswas

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Overview

Examines the link between organizational capital and earnings management, indicating a new governance mechanism.

Key Points

  • The research aims to explore how organizational capital influences earnings management behaviors in firms.
  • Analyzed a panel of publicly listed non-financial firms from 2011 to 2023 on the New York Stock Exchange.
  • Measured organizational capital using the perpetual inventory method.
  • Employed fixed-effects regressions and addressed endogeneity with multiple techniques.
  • Investigated moderating effects of product market competition, information asymmetry, and agency frictions.
  • Found a negative relationship between organizational capital and three earnings management practices.
  • Identified that the negative effect is stronger in competitive markets and firms with less information asymmetry.
  • Demonstrated that organizational capital acts as a governance mechanism against managerial opportunism.

Cite This Study

Saini et al. (2026) studied this question.

synapsesocial.com/papers/699010ce2ccff479cfe56fe3https://doi.org/10.1108/ijmf-07-2025-0359
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