Purpose: The purpose of this paper is to examine the influence of CEO discretion on the real earnings management and to explore whether the discretion of the CEO to ensure accurate and reliable financial reports is influenced by the political connection of board members....

Purpose: Drawing from tripartite theory of attitude, this study examined whether interaction effect of psychological ownership (cognitive component) changes the nature of the relationship between job satisfaction (affect component) and job performance (behavioral component) toward a higher or...

This study examines the influence of corporate tax avoidance on the debt financing of listed conglomerate firms in Nigeria. The study utilized documentary data collected from the annual reports and accounts of the sampled companies from 2010 to 2021. The data were analyzed using the Generalized...