Board characteristics and earnings management. Does firm size matter?

The purpose of this paper is to extend the existing literature by empirically examining the effect of board characteristics on earnings management (EM) from a developing region perspective. The study further adds literature by examining whether firm size moderates the relationship between board char...

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Bibliographic Details
Main Authors: Peter Nderitu Githaiga, Paul Muturi Kabete, Tirisa Caroline Bonareri
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2088573