Impact of board of directors attributes on real-based earnings management: further evidence from Egypt

Impact of board of directors attributes on real-based earnings management: further evidence from Egypt

Abstract This paper aims at investigating the effect of board of directors attributes on real earnings management (REM). A panel data of 78 Egyptian listed companies was collected over the period 2008–2017 to test the hypotheses. The results of the system generalized method of moment model revealed...

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Bibliographic Details
Main Authors: Eman F. Attia, Tariq H. Ismail, Messaoud Mehafdi
Format: Article
Language:English
Published: SpringerOpen 2022-12-01
Series:Future Business Journal
Subjects:
Board of directors
Real earnings management
System GMM
Endogeneity
Egypt
Online Access:https://doi.org/10.1186/s43093-022-00169-x

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