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The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
Khaled, Bubaker; Aribi, Zakaria Ali - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 127-147
Persistent link: https://www.econbiz.de/10012668219
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The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra - In: Australasian accounting business and finance journal : AABF 8 (2014) 3, pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
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The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria
Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 159-174
This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...
Persistent link: https://www.econbiz.de/10010395912
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The effectiveness of board of directors and family ownership : interaction and impact on the discretionary accruals
Ghazalat, Anas - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 36-72
Persistent link: https://www.econbiz.de/10012668167
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Problem directors on the audit commitee and financial reporting quality
Habib, Ahsan; Bhuiyan, Md. Borhan Uddin - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 121-144
Persistent link: https://www.econbiz.de/10011558673
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The sheep watching the shepherd : employee representation on the board and earnings quality
Overland, Conny; Samani, Niuosha - In: The European accounting review 31 (2022) 5, pp. 1299-1336
Persistent link: https://www.econbiz.de/10013492820
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Related party transactions and earnings management in family firms : the moderating role of board characteristics
Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Journal of family business management : JFBM 14 (2024) 1, pp. 171-198
Persistent link: https://www.econbiz.de/10014524948
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Corporate social responsibility, board gender diversity and real earnings management : the case of Jordan
Ghaleb, Belal Ali Abdulraheem; Qaderi, Sumaia Ayesh; … - In: Cogent business & management 8 (2021) 1, pp. 1-19
(BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs … during 2011–2016. The results show that CSR reporting is significantly and negatively associated with REM in the Jordanian … market. Nevertheless, BGEND is negatively and significantly related to REM. More importantly, the results show that BGEND …
Persistent link: https://www.econbiz.de/10012665927
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The effect of board diversity on real earnings management : empirical evidence from Jordan
Ahmad Almashaqbeh; Hasnah Shaari; Abdul-Jabbar, Hijattulah - In: International journal of financial research 10 (2019) 5, pp. 495-508
Persistent link: https://www.econbiz.de/10012420199
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The Association between Board Diversity, Earnings Management and Firm Performance in Kuwait : A Research Agenda
Alqatan, Dr. Ahmad - 2019
This paper aims to examine the consequences of board diversity. The objectives are to measure the impact of gender, age, national diversity on earnings management (EM). This research study raises the following questions: Does board diversity affect earnings management and firm performance? Has...
Persistent link: https://www.econbiz.de/10012857922