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CEO attributes, board independence, and real earnings management : evidence from Nigeria
Musa, Auwalu; Rohaida Abdul Latif; Abdul-Majid, Jamaliah - In: Cogent business & management 10 (2023) 1, pp. 1-21
Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this … study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence … which independent boards moderate the relationship between CEO attributes and real earnings management. Using a sample of …
Persistent link: https://www.econbiz.de/10014477105
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Problem directors on the audit commitee and financial reporting quality
Habib, Ahsan; Bhuiyan, Md. Borhan Uddin - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 121-144
Persistent link: https://www.econbiz.de/10011558673
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The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
Khaled, Bubaker; Aribi, Zakaria Ali - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 127-147
Persistent link: https://www.econbiz.de/10012668219
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Exploring the influence of chief executive officer professional development and work context on organisation performance : a multi-theoretic perspective
Taniman, Christian A.; O'Shannassy, Timothy - In: Journal of management & organization : JMO 21 (2015) 5, pp. 675-694
Persistent link: https://www.econbiz.de/10011906798
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The influence of independence and compensation of the directors on family firms and real earnings management
Alhebri, Adeeb Abdulwahab; Al-Duais, Shaker Dahan; … - In: Cogent economics & finance 9 (2021) 1, pp. 1-17
This study investigates real earnings management in family firms and further examines the moderating effects of the …, the empirical results show that family firms are positively linked to real earnings management. This result supports the … reduce real earnings management. Our findings suggest that increasing the proportion of independent directors and paying …
Persistent link: https://www.econbiz.de/10013184003
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Does board characteristics constrain real earnings management? : evidence from Korea
Oh, Hyun Min; Jeon, Heung Joo - In: The journal of applied business research 33 (2017) 6, pp. 1251-1262
Persistent link: https://www.econbiz.de/10011785475
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Gender diversity of boards and executives on real earnings management in the bull or bear period : empirical evidence from China
Li, XiaoJiao; Than, Ei Thuzar; Ahmed, Rizwan; Ishaque, Maria - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2753-2771
Persistent link: https://www.econbiz.de/10014327586
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Walking on the gender tightrope : unlocking ESG potential through CEOs' dynamic capabilities and strategic board composition
Heubeck, Tim - In: Business strategy and the environment 33 (2024) 3, pp. 2020-2039
Persistent link: https://www.econbiz.de/10014513996
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Joint board management meetings and earnings management
Agustia, Dian; Harymawan, Iman; Nasih, Mohammad; … - In: Asian review of accounting 30 (2022) 4, pp. 540-558
Persistent link: https://www.econbiz.de/10013455314
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The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria
Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 159-174
This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To … revealed that while board size and board independence have a significant negative impact on earnings management (proxied by … discretionary accruals); On the other hand, CEO duality had a significant positive impact on earnings management for the sampled …
Persistent link: https://www.econbiz.de/10010395912