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...

Disclosure of beneficial ownership is a powerful mechanism for protection of the investors on the capital markets. Through the duty to disclose beneficial ownership issuers, being listed companies, and other participants on capital market (individual investors, institutional investors, competent...