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Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market
Purpose The direct nexus between board characteristics, earnings management (EM)
practices and dividend payout is examined in this study, followed by an examination of the …
practices and dividend payout is examined in this study, followed by an examination of the …
[PDF][PDF] Earnings management, ownership structure and the firm value: An empirical analysis
There are always conflicts of interest between managers (agents) and owners (leaders), but
not necessarily the degree of disagreement. This is due to a conflict of interest or a division …
not necessarily the degree of disagreement. This is due to a conflict of interest or a division …
The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies
Purpose This study aims to investigate the relationship between corporate sustainability
performance and earnings management in emerging East Asian economies …
performance and earnings management in emerging East Asian economies …
Relationship of ethical leadership, organizational culture, corporate social responsibility and organizational performance: a test of two mediation models
Purpose The sound leadership style can be indicative of organizational success and
explanatory of quality performance. Besides this, there are various factors that can impact …
explanatory of quality performance. Besides this, there are various factors that can impact …
Accounting information quality in the digital era–a perspective from ERP system adoption?
Purpose Based on the technology acceptance model theory, this study aims to explore
whether perceived usefulness (PU), perceived ease of use (PE) and the availability to …
whether perceived usefulness (PU), perceived ease of use (PE) and the availability to …
Mediating influence of earnings management in the nexus between audit quality and company value: New proof from Jordanian market
Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings
management practices (EMP) and company value (CV), as well as the mediating role of …
management practices (EMP) and company value (CV), as well as the mediating role of …
Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan
Purpose The purpose of this study is to look at the direct relationship between audit quality,
earnings management (EM) practices and company performance, as well as the indirect …
earnings management (EM) practices and company performance, as well as the indirect …
Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a develo** economy
Purpose This paper aims to investigate the relationship between voluntary disclosure and
the cost of capital as a direct relationship and as an indirect relationship mediated by …
the cost of capital as a direct relationship and as an indirect relationship mediated by …
Earnings management, earnings quality, board gender diversity and cost of equity capital: Evidence from an emerging market
This study seeks to analyse the direct association between earnings management (EM),
earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role …
earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role …
[PDF][PDF] Internal corporate governance mechanisms and earnings manipulation practices in MENA countries
This study has the objective of examining how internal corporate governance mechanisms
are related to earnings manipulation, measured by real-based earnings manipulation (REM) …
are related to earnings manipulation, measured by real-based earnings manipulation (REM) …