The influence of independence and compensation of the directors on family firms and real earnings management

The influence of independence and compensation of the directors on family firms and real earnings management

This study investigates real earnings management in family firms and further examines the moderating effects of the independence and compensation of directors. Based on a sample of 106 non-financial public listed firms over 5 years in Saudi Arabia, the empirical results show that family firms are po...

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Bibliographic Details
Main Authors: Adeeb Abdulwahab Alhebri, Shaker Dahan Al-Duais, Amal Mohammed Almasawa
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:Cogent Economics & Finance
Subjects:
family firms
real earnings management
directors’ independence
director’s compensation
Online Access:http://dx.doi.org/10.1080/23322039.2021.1934977

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