How do the ownership structure and board of directors' features impact earnings management? The Spanish case

P Saona, L Muro, M Alvarado - Journal of International …, 2020 - Wiley Online Library
This paper examines how the ownership structure and board of directors' features determine
the managerial opportunistic behavior exemplified in the management of accounting …

CEO characteristics and earnings management: empirical evidence from France

D Bouaziz, B Salhi, A Jarboui - Journal of Financial Reporting and …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the impact of chief executive officer
(CEO) characteristics on the earnings management examined by the discretionary accruals …

[PDF][PDF] Do CEOs influence earnings management

OA Yahaya - South African Journal of Accounting Research, 2022 - researchgate.net
When it comes to boosting a business's performance and profits, the CEO has the most sway
because he or she has the final say over crucial corporate issues like financial transparency …

Moderating effect of CEO power on institutional ownership and performance

MWA Saleh, D Eleyan, ZS Maigoshi - EuroMed Journal of Business, 2024 - emerald.com
Purpose This study examines the impact of institutional ownership (IO) on firm performance.
It also investigates whether powerful CEOs using a “CEO score index” moderate IO and firm …

Factors affecting earnings management in the Indonesian Stock Exchange

N Alexander - Journal of Finance and Banking Review, 2017 - papers.ssrn.com
Journal of Finance and Banking Review Factors Affecting Earnings Management in the
Indonesian Stock Exchange Page 1 Electronic copy available at: https://ssrn.com/abstract=3000728 …

Chief executive officer characteristics and discretionary accruals in an emerging economy

M Altarawneh, R Shafie, R Ishak… - Cogent Business & …, 2022 - Taylor & Francis
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO)
characteristics on earnings management proxied by discretionary accruals. The study used …

[PDF][PDF] The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana

E Mensah - Economic research-Ekonomska istraživanja, 2021 - hrcak.srce.hr
This paper sought to examine the pre-and post-IFRS adoption effects on the financial
reporting quality (FRQ) of manufacturing firms listed on the Ghana Stock Exchange (GSE) …

CEO attributes, board independence, and real earnings management: Evidence from Nigeria

A Musa, R Abdul Latif, J Abdul Majid - Cogent Business & …, 2023 - Taylor & Francis
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 …

Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan

M Alhmood, H Shaari, R Al-Dhamari… - EuroMed Journal of …, 2024 - emerald.com
Purpose The current research inspects the moderation role of ownership concentration on
chief executive officer (CEO) characteristics and real earnings management (REM) …

CEO characteristics and earnings management

S Qawasmeh, M Azzam - Accounting, 2020 - growingscience.com
This study investigates the association between the CEO characteristics and EM practices of
non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations …