Purpose The current research inspects the moderation role of ownership concentration on
chief executive officer (CEO) characteristics and real earnings management (REM) …

Purpose This study aims to examine the effect of CEO's personal characteristics on earnings
management (EM) practices. Design/methodology/approach The authors use panel data for …

This study aims to examine the effect of family ownership and audit committee
characteristics on earnings management. The independent variables in this study are family …

This study tests the impacts of board member characteristics and ownership structure on real
earnings management for firms listed in Taiwan. Rather than examining board member …

This thesis investigates the association between corporate governance mechanisms and
earnings management in industrial Jordanian firms. We identify the most important corporate …

The lack of transparency in financial reports has several reasons, but the most important is
earnings management practices which are implemented by managers. Indeed, managers …

Due to unstable economic and political conditions, many companies in the Middle East are
undergoing various financial distress and decline in profitability. This paper examines the …

The credibility and reliability of the primary objective of external financial reporting has been
questioned by many users of financial reports because of the effect of earnings management …

Research into the impact of government ownership on the financial performance and
earnings-management of listed companies typically makes the assumption that the …

A sound corporate governance (CG) system in the mining sector ought to promote resource
utilization while adhering to the principles of accountability and responsibility. In this case, it …