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 …
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 …
(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 …
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
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 …
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 …
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
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 …
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) …
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 …
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
Purpose The current research inspects the moderation role of ownership concentration on
chief executive officer (CEO) characteristics and real earnings management (REM) …
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 …
non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations …