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A board with high equality is expected to play a significant role in corporate governance.
This study aims to examine the influence of impactful women directors on constraining the …

This study investigates the influence of board chairman characteristics on the level of real
earnings management for listed firms with the lowest positive earnings on the Main Market of …

Purpose This paper aims to provide insights into the complicated relationship between
earnings management (EM) and corporate social responsibility (CSR) during the financial …

The purpose of this study is to investigate whether the mechanisms of corporate governance
(CG) in firms that have a policy of whistle-blowing (WBP) are more effective in mitigating real …

Purpose This study aims to examines both accrual and real-based earnings management
(EM) behavior of listed corporations in tax-free countries during different economic …

This study attempts to investigate the relationship between big bath accounting and asset
impairment. It used the sample consisting of 231 firm-year observations from 33 mining …

This study investigates the impacts of corporate governance mechanisms (CGMs) on
earnings management (EM). Data covering 12 years (2009–2020) were collected via annual …

The primary objective of this research was to investigate the potential moderating role of
audit fees in the relationship between audit committee characteristics and earnings …

Purpose: The presence of political intervention and family ownership domination in the
capital market has created a unique business environment in Malaysia. The political …