This study attempts to explore the financial determinants of Earnings Management and the
profitability of listed companies in Nigeria. The objective is to investigate the level of financial …

The purpose of this study is to examine the relationship between board attributes and real
earnings management of listed Nigerian financial institutions. The residuals from …

The purpose of this paper is to investigate whether the Chief Executive Officer (CEO)
characteristics affect the occurrence of financial restatements in Malaysian firms. The CEO …

This study examines the effect of board and audit committee attributes on earnings
management. The study adopts purposive sampling technique. The study carries out robust …

The current study aimed to explore the moderate effected of independence of the audit
committee on the connection between board structure (ie size, independence and CEO …

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

This study examines the influence of corporate board monitoring on real earnings
management practice in Nigeria. It also explores whether the presence of politically …

This study examines the impact of risk management committee on real earnings
management through sales manipulation of listed companies in Nigeria. The analysis is …

It is argued that managers took advantage of Covid-19 pandemic lockdowns and remote
auditing and used earnings management (EM) practices extensively. Furthermore, the Covid …

The role of external debt in an emerging country with highly concentrated ownership is
expected to raise the expropriation risk by the controlling shareholders as wider separation …