Ownership shares and directors’ proportion as majority shareholders on earnings management moderated by board activity

AbstractThis study looks into a theoretical model exploring the effects of ownership shares and directors’ proportions as majority shareholders on earnings management. Furthermore, the primary objective of this research is to investigate the moderating role of board meeting frequency between ownersh...

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Bibliographic Details
Main Authors: Farida Titik Kristanti, Hosam Alden Riyadh, Mohammed Ghanim Ahmed, Salsabila Aisyah Alfaiza, Evy Steelyana W, Abdalwali Lutfi, Baligh Ali Hasan Beshr
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2331099