Attia, Eman Fathi; Khémiri, Wafa; Mehafdi, Messaoud - In: Future Business Journal 9 (2023), pp. 1-18
accrual-based earnings management in the Egyptian context. To do so, we develop a sample of 78 listed non-financial firms … theoretical predictions in relation to managerial ownership, governmental ownership, and earnings management (agency, political … optimal threshold of ownership structure to control the firm`s managers. This is likely to avoid earnings management. …