Purpose This study aims to examine the role of the board of directors in affecting earnings
management practices across small-and medium-sized enterprises (SMEs) life cycle …

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 …

Purpose The purpose of this study is to explore how past and future temporal focus of CEOs
in the hospitality industry influence their intention to invest in metaverse technology and the …

Increased profits will attract shareholders. In order to attract their attention, companies will
conduct various ways about the financial health and company performance that are …

This research aims to explore the relationship between corporate governance (CG) and
carbon disclosure (CD) and the moderating role of earnings management (EM) in this …

This study examines the effect of Chief Executive Officer (CEO) attributes on borrowing costs
and the moderating role of the CEO's financial literacy on this relationship. We employed …

Purpose This study examines whether the risk management committee (RMC) mitigates
earnings management (EM) in Nigeria. Design/methodology/approach The study used a …

Recognizing the growing importance of gender diversity in corporate governance, this study
delves into the impact of women directors' attributes on earnings management. Focusing on …

This study aims to analyze the effect of directors' and board of commissioners' remuneration
on earnings management using the remuneration committee as a moderating variable …

This study examined the impact of board independence on corporate governance and the
mediating role of financial asset allocation. Data analysis of nonfinancial A-share companies …