Chief executive officer characteristics and discretionary accruals in an emerging economy

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 1,957 firm-year observations listed in Bursa Malaysia for the period from 2012 to 2016. Panel data method is used to ex...

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Bibliographic Details
Main Authors: Marwan Altarawneh, Rohami Shafie, Rokiah Ishak, Belal Ali Abdulraheem Ghaleb
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Online Access:http://dx.doi.org/10.1080/23311975.2021.2024117