Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration
The aim of this study was to examine the moderating effect of ownership concentration (OC) on the relationship between impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings, measured by return on assets. The results showed that OC...
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| Format: | Article |
| Language: | English |
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MDPI AG
2023-05-01
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| Series: | Administrative Sciences |
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| Online Access: | https://www.mdpi.com/2076-3387/13/5/129 |