AL-Duais, Shaker Dahan; Malek, Mazrah; Abdul Hamid, … - In: Journal of Accounting in Emerging Economies 12 (2021) 2, pp. 380-404
Purpose: This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management. Design/methodology/approach: The sample of this study is 490...