This paper examines the relationship between board characteristics and earnings management in Iranian firms. The results show that when the CEO is the board chair and if the board size grows, the level of earnings management would increase. However, when there are more non-executive and...

This paper contributes to the literature by separately examining the impact of board characteristics and ownership structure on upward and downward earnings management of non-financial firms listed on Hanoi Stock Exchange and Ho Chi Minh Stock Exchange. In our research, we conduct Pooled OLS,...

The purpose of this paper is to extend the existing literature by empirically examining the effect of board characteristics on earnings management (EM) from a developing region perspective. The study further adds literature by examining whether firm size moderates the relationship between board...