The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used …
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 current research inspects the moderation role of ownership concentration on chief executive officer (CEO) characteristics and real earnings management (REM) …
AA Putra - Corporate Governance: The International Journal of …, 2023 - emerald.com
Purpose The purpose of this study is to examine the effect of managerial ability on informative earnings management (hereafter IEM) and to examine the moderating role of the …
The upper echelons theory suggests that directors' characteristics, values, and professional experience have an impact on their perceptions, and thus their own decisions. Building on …
MH Uddin - Cogent Business & Management, 2023 - Taylor & Francis
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (ie CEO nationality, duality, and …
S Tang, F Fiorentina - Jurnal Ekonomi Bisnis Dan Kewirausahaan, 2021 - core.ac.uk
Penelitian ini dilakukan dengan tujuan untuk meneliti adanya pengaruh dari karakteristik perusahaan, kinerja perusahaan, dan management entrenchment terhadap manajemen …
AA Putra, NF Mela, F Putra - … : The International Journal of Business in …, 2021 - emerald.com
Purpose This study aims to examine the effect of managerial ability on real earnings management (hereafter REM) in family firms. Design/methodology/approach The sample …
S Hassan, MA Aksar, S Khan, T Ahmed… - Reviews of …, 2023 - rmsjournal.com
Purpose: This study aims to examine the effectiveness of audit quality in restricting earnings management in the presence of country's governance system. Methodology: The data was …