Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities Exchange

This study explores the relationship between corporate governance traits and discretionary accruals among non-financial firms listed in NSE. Our study discovered that the board size has a relatively insignificant negative impact on the discretionary accruals of non-financial firms listed in the NSE...

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Autor principal:	Edwin Sitienei
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Mashhad: Behzad Hassannezhad Kashani 2023-03-01
coleção:	International Journal of Management, Accounting and Economics
Assuntos:	board size board meetings board independence corporate governance discretionary accruals
Acesso em linha:	https://www.ijmae.com/article_170322_783b457d2a17b4ac7c87ba346de6cc14.pdf
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