Financial statements are supposed to convey comprehensive information about firms'
financial position, performance and changes in financial positions to assist a wide range of …

This paper examines how the presence of female directors on corporate boards influences
the practice of real and accrual earning management in UK firms. We account for the …

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 …

This paper proposes a conceptual framework to investigate the role of family ownership for
mitigating earnings management (accrual & real). Family ownership is among the corporate …

In this study, we examine the impact of Big4 auditors on the real earnings manipulation of
listed companies in Nigeria. The paper uses the sample of 80 non-financial companies …

This study examined the impact of board gender diversity on the financial performance of
listed companies in Nigeria. Using a sample of 400 firmyear observations for the period of …

This study examined the influence of corporate governance on company cash holding by
explaining the relationship between board gender, multiple directorship and cash holding …

Este trabalho analisa o efeito da tenure da firma e sócio de auditoria no gerenciamento de
resultados por accruals e por atividades operacionais reais das empresas abertas do …