Baatour, Kais; Ben Othman, Hakim; Hussainey, Khaled - In: Accounting Research Journal 30 (2017) 4, pp. 395-412
Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average number of multiple directorships....