The effect of multiple directorships on real and accrual-based earnings management : evidence from Saudi listed firms
Year of publication: |
2017
|
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Authors: | Baatour, Kais ; Ben Othman, Hakim ; Hussainey, Khaled |
Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1030-9616, ZDB-ID 2193040-5. - Vol. 30.2017, 4, p. 395-412
|
Subject: | Saudi Arabia | Accrual-based earnings management | Real earnings management | Busyness hypothesis | Multiple directorships | Reputation hypothesis | Bilanzpolitik | Accounting policy | Saudi-Arabien | Corporate Governance | Corporate governance | Aktiengesellschaft | Listed company |
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