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CEO attributes, board independence, and real earnings management: Evidence from Nigeria

Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an independent board ensures accurate and reliable finan...

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Autors principals: Auwalu Musa, Rohaida Abdul Latif, Jamaliah Abdul Majid
Format: Artigo
Idioma:Inglês
Publicat: Taylor & Francis Group 2023-12-01
Col·lecció:Cogent Business & Management
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Accés en línia:https://www.tandfonline.com/doi/10.1080/23311975.2023.2194464
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