The present study utilizes agency theory and the upper echelons theory (UET) to investigate
whether there is a moderating effect of family ownership concentration (FOWC) on the …

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 …

This study attempts to develop a financial performance prediction model, which explores the
relationship between the internal capability determinants and the financial performance of …

Purpose The objective of this study is to investigate how the coronavirus disease 2019
(COVID-19) pandemic affects firms' financial management in China's manufacturing sector …

This study investigates the impact of foreign ownership (FOR) on the relationship between
CEO features and real earnings management (REM) practices, including abnormal cash …

The purpose of this article is to assess if the earnings per share achieved by banking sector
in Jordan influenced by operating cash flow to total assets (OTTA) and operating cash flow …

Manipulating earnings to superficially represent financial reports is a flagrant violation of
management's assertions about the fairness of financial statements. Therefore, auditors …

This study seeks to explore the information value of free cash flow (FCF) on corporate
sustainability and investigate the moderating effects of board gender diversity and firm size …

Penelitian ini bertujuan untuk menganalisis dan mengetahui tentang pengaruh leverage,
ukuran perusahaan, kepemilikan manajerial dan kepemilikan institusional terhadap …

The governance involvement in the relationship between earnings management and surplus
free cash flow Page 1 Corporate & Business Strategy Review / Volume 5, Issue 1, 2024 45 THE …