This study examines AI algorithmic pathways capturing the relation between managers’ perception of norms of governance (rule of law, control of corruption and democracy) and earnings management from a framing perspective across 102 countries. Further, this paper illustrates how upper echelon...

The upper echelons theory posits that the values, personalities, experience and education background of the top management team (TMT) affect both executives’ strategic cognition and corporate outcomes. Since TMT members differ in their cognitive structures, as also acknowledged by the presence...