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The moderating effect of ownership structure on the relationship between related party transactions and earnings quality : evidence from Saudi Arabia

Alsultan, Abdulaziz; Hussainey, Khaled - In: International Journal of Financial Studies : open … 12 (2024) 2, pp. 1-25

This paper seeks to investigate how earnings quality is affected by related party transactions (RPTs). The research also examines the impact of ownership structure as a moderating variable on this relationship. Panel data with the firm fixed effects model are utilized in the paper. A sample of...

Persistent link: https://www.econbiz.de/10015100921

The Impact of SOX on Earnings Management Activities around CEO Turnovers

Geertsema, Paul - 2018

We assess the impact of the Sarbanes-Oxley Act (SOX) on discretionary accruals (DA) and real earnings management (REM) activities around CEO turnovers. Improved corporate governance post-SOX can either deter earnings management (the deterrence effect) or pressure CEOs to inflate earnings when...

Persistent link: https://www.econbiz.de/10012906463

What does CEOs' pay-for-performance reveal about shareholders' attitude toward earnings overstatements?

Guthrie, Katherine; Kwon, Illoong; Sokolowsky, Jan - In: Journal of business ethics : JOBE 146 (2017) 2, pp. 419-450

Persistent link: https://www.econbiz.de/10011789337

The effects of board mechanisms and ownership on the relationship between CEO duality and earnings management in China's listed companies

Lin, Philip T. - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 18-27

Persistent link: https://www.econbiz.de/10011338475

Firm governance structures, earnings management, and carbon emission disclosures in Chinese high-polluting firms

Abbas, Ali; Zhang, Guoqing; Bilal; Ye, Chengang - In: Business ethics, the environment & responsibility 32 (2023) 4, pp. 1470-1489

Persistent link: https://www.econbiz.de/10014366064

Governance and earnings management implications of the Chinese delisting regulation

Zhang, Xiaonong; Mahenthiran, Sakthiharan; Huang, Henry He - In: Nankai business review international 3 (2012) 2, pp. 108-127

Persistent link: https://www.econbiz.de/10009575238

Accrual-based and real activity earnings management at the back door : evidence from Chinese reverse mergers

Zhu, Tingting; Lu, Meiting; Shan, Yaowen; Zhang, Yuanlong - In: Pacific-Basin finance journal 35 (2015) 1, pp. 317-339

Persistent link: https://www.econbiz.de/10011538283

Other comprehensive income, corporate governance, and firm performance in China

Wang, Yan; Shan, Yuan George; He, Zhuqian; Zhao, Changheng - In: Managerial and decision economics : MDE ; the … 43 (2022) 1, pp. 262-271

Persistent link: https://www.econbiz.de/10012796370

Are controlling shareholders influencing the relationship between CSR and earnings quality? : evidence from Chinese listed companies

Li, Antai; Xia, Xinping - In: Emerging markets finance & trade : a journal of the … 54 (2018) 4/5/6, pp. 1047-1062

Persistent link: https://www.econbiz.de/10012123553

State ownership and abnormal accruals in highly-valued firms : evidence from China

Li, Leye; Monroe, Gary S.; Wang, Jenny Jing - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10012520948

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