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The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders including regulators, investors and preparers. This paper examines the perceptions of Libyan Commercial Banks'...
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Purpose: The purpose of this paper is to investigate the change in management accounting and control systems (MACSs) within two large public manufacturing companies in Libya so-called Trucks and Buses Company (TBC) and National Trailers Company (NTC). Design/methodology/approach: The paper is...
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Purpose – This paper aims to explore corporate governance (CG) and succession planning in family-owned businesses in the United Arab Emirates (UAE). Design/methodology/approach – Semi-structured interviews are conducted with 16 owners and heirs of UAE family businesses. The interviews –...
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