Earnings management is often perceived as a typical response to managers' short-term objectives at the expense of long-term benefits. However, this is not aligned with the most recent development in corporate reporting—integrated reporting (IR)—which encourages long-term orientation and a trustworthy, honest, and ethical corporate culture. We thus examine whether firms practicing IR to a greater extent exhibit lower levels of earnings management.

中文翻译：

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实施综合报告的公司是否会减少短视行为？机会主义盈余管理的国际证据

盈余管理通常被视为以牺牲长期利益为代价对管理者短期目标的典型反应。然而，这与企业报告的最新发展——综合报告 (IR)——不一致，后者鼓励长期导向和值得信赖、诚实和道德的企业文化。因此，我们研究了在更大程度上实施 IR 的公司是否表现出较低水平的盈余管理。