How board structure affects accrual and real earnings management in Ethiopia
Abstract This study investigates the effect of board structure on accrual and real earnings management in Ethiopia. Before the enactment of Proclamation No. 1248/2021 and the subsequent official market launch in 2025, Ethiopia’s capital market operated under limited regulatory oversight. During this...
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| Autori principali: | , , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Springer
2026-03-01
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| Serie: | Discover Sustainability |
| Soggetti: | |
| Accesso online: | https://doi.org/10.1007/s43621-026-02974-8 |
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