Attia, Eman Fathi; Khémiri, Wafa; Mehafdi, Messaoud - In: Future Business Journal 9 (2023), pp. 1-18
This paper analyzes the nonlinear relationship between corporate ownership structure and income manipulation through accrual-based earnings management in the Egyptian context. To do so, we develop a sample of 78 listed non-financial firms, covering the period 2008–2017. Using the dynamic panel...