Ownership structure and real earnings management: evidence from an emerging market
SD Al-Duais, M Malek, MA Abdul Hamid… - Journal of Accounting …, 2022 - emerald.com
Purpose This study aims to investigate the monitoring role of ownership structure (OWS) on
real earnings management (REM) practices; previous studies primarily examined the effect …
real earnings management (REM) practices; previous studies primarily examined the effect …
CEO characteristics, family ownership and corporate social responsibility reporting: The case of Saudi Arabia
Only a few studies have investigated the association between the characteristics of the chief
executive officer (CEO)(ie, tenure and local or expatriate) and corporate social responsibility …
executive officer (CEO)(ie, tenure and local or expatriate) and corporate social responsibility …
Financial accounting in family business: a systematic literature review and future research agenda
Academic researchers have recently recognised the impact of family firms' idiosyncrasies
and characteristics on financial accounting practices, and identified distinctions between …
and characteristics on financial accounting practices, and identified distinctions between …
Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective
Purpose This paper aims to investigate the impact of the revised Code of Corporate
Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory …
Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory …
Institutional ownership types and ESG reporting: the case of Saudi listed firms
The main aim of this study is to investigate the influence of institutional investors' ownership
(INOW) on firms' environmental, social, and governance (ESG) reporting in Saudi Arabia …
(INOW) on firms' environmental, social, and governance (ESG) reporting in Saudi Arabia …
Moderation effects of multiple directorships on audit committee and firm performance: A middle eastern perspective
K Kamaludin, S Sundarasen… - Cogent Business & …, 2023 - Taylor & Francis
This study examines the moderation effects of audit committee members' multiple
directorships on the association between the number of audit committee meetings …
directorships on the association between the number of audit committee meetings …
Past, present, and future of earnings management research
TH Bui - Cogent Business & Management, 2024 - Taylor & Francis
Earnings management has been a subject of extensive research, experiencing substantial
growth recently and anticipated to continue in the years ahead. This paper employs …
growth recently and anticipated to continue in the years ahead. This paper employs …
PERAN TRANSAKSI PIHAK BERELASI DAN CORPORATE GOVERNANCE TERHADAP CREATIVE ACCOUNTING
Z Nikmah, D Perwitasari - Jurnal Akuntansi Multiparadigma, 2024 - jamal.ub.ac.id
PERAN TRANSAKSI PIHAK BERELASI DAN CORPORATE GOVERNANCE TERHADAP
CREATIVE ACCOUNTING | Nikmah | Jurnal Akuntansi Multiparadigma Home About Login …
CREATIVE ACCOUNTING | Nikmah | Jurnal Akuntansi Multiparadigma Home About Login …
[PDF][PDF] Perusahaan Keluarga dan Manajemen Laba
A Vernando, RN Ainy - Reviu Akuntansi dan Bisnis …, 2022 - pdfs.semanticscholar.org
Abstrak Latar Belakang: Perusahaan-perusahaan di Asia umumnya dikendalikan oleh
keluarga dan konsentrasi kepemilikan sahamnya cukup tinggi. Literatur menyediakan …
keluarga dan konsentrasi kepemilikan sahamnya cukup tinggi. Literatur menyediakan …
Determinan Manajemen Laba melalui Struktur Kepemilikan, Pertumbuhan Penjualan dan Leverage
T Octavia, C Susilawati - Journal of Management and …, 2023 - journal.ipm2kpe.or.id
Tujuan penelitian ini adalah untuk mengetahui pengaruh kompensasi direksi, kepemilikan
manajerial, ukuran perusahaan, pertumbuhan perusahaan, dan leverage terhadap …
manajerial, ukuran perusahaan, pertumbuhan perusahaan, dan leverage terhadap …