This study looks into a theoretical model exploring the effects of ownership shares and
directors' proportions as majority shareholders on earnings management. Furthermore, the …

Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata
kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus …

This research was conducted with the aim of examining the effect of the size of the board of
directors, presence of female board of directors, female affiliate board of directors, audit …

The study's purpose is to assess how board chairman tenure (BCT) contributes to limiting
the earnings management practices (EM) in Iraqi banks. We compare the direct influence of …

This study examines the impact of tenure in independent directors and audit committees on
accretive share buybacks for real earnings management. Taking a sample of 601 non …

The impact of XBRL usage on the relationship between corporate governance quality and
earning management practices was examined in this study. A questionnaire was prepared …

Penelitian pada perusahaan terdaftar di Bursa Efek Indonesia (2018–2022) menunjukkan
bahwa tata kelola perusahaan memengaruhi manajemen laba. Studi ini menggunakan data …

Purpose: The purpose of this study was to takes a critical literature review of earnings
management with the aim of establishing research gaps and areas for further research …

This paper aims to focus on earnings management and the influence of business elites
towards this practice. This research was made on a total of one hundred seventy-four (174) …

The interest on gender diversification on the firm's board of directors raises several
questions about women's capability to hold these top positions on the board rooms. Gender …