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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2022-12-01
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Series: | Cogent Business & Management |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2088573 |