The Dynamic Endogeneity Issue between Corporate Ownership Structure and Real-Based Earnings Manipulation in an Emerging Market: Advanced Dynamic Panel Model

The Dynamic Endogeneity Issue between Corporate Ownership Structure and Real-Based Earnings Manipulation in an Emerging Market: Advanced Dynamic Panel Model

This study aims to contribute to the existing literature by examining the relationship between corporate governance (CG) attributes and real-based earnings management (REM) in the context of an emerging market economy. The study employs a sample of 78 Egyptian Exchange (EGX)-listed companies coverin...

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Bibliographic Details
Main Authors: Eman Fathi Attia, Messaoud Mehafdi
Format: Article
Language:English
Published: MDPI AG 2023-10-01
Series:Risks
Subjects:
corporate governance
earnings management
emerging market
dynamic panel model
endogeneity
Online Access:https://www.mdpi.com/2227-9091/11/11/189

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