This study looks into a theoretical model exploring the effects of ownership shares and directors’ proportions as majority shareholders on earnings management. Furthermore, the primary objective of this research is to investigate the moderating role of board meeting frequency between ownership...

n this paper we examine the agency costs of seemingly excessive pay awards to CEO's within the FTSE 100 in the last decade. Are CEOs taking a large proportion of the total pot (a big "pay slice") more, or less, able to return value to shareholders by better management? In presenting this...

Purpose of the article: The study is undertaken to establish whether there is a relationship between financial reporting quality and the firm size, board independence, board size, institutional ownership, and growth opportunity in manufacturing firms quoted on the Nigerian Security Exchange....