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...

詳細記述

書誌詳細

出版年:	Cogent Business & Management
主要な著者:	Auwalu Musa, Rohaida Abdul Latif, Jamaliah Abdul Majid
フォーマット:	論文
言語:	英語
出版事項:	Taylor & Francis Group 2023-12-01
主題:	real earnings management CEO attributes independent board financial reporting upper echelon theory
オンライン･アクセス:	https://www.tandfonline.com/doi/10.1080/23311975.2023.2194464