Impact of board of directors’ characteristics on accrual and real earnings management among Jordanian listed firms: conceptual paper

Impact of board of directors’ characteristics on accrual and real earnings management among Jordanian listed firms: conceptual paper

This study aims to develop a theoretical framework that paves the way for future empirical research measuring the impact of boards of directors through independence, activity (number of meetings), financial expertise, and foreign directors on the magnitude of earnings management, both accrual and re...

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Bibliographic Details
Main Authors: Al Nohood, Saddam, Abdul Hamid, Mohamad, Abdul Latiff, Ahmed Razman
Format: Article
Published: Human Resource Management Academic Research Society 2024
Online Access:http://psasir.upm.edu.my/id/eprint/111631/
https://hrmars.com/index.php/IJARAFMS/article/view/20855/Impact-of-Board-of-Directors-Characteristics-on-Accrual-and-Real-Earnings-Management-among-Jordanian-Listed-Firms-Conceptual-Paper
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Institution: Universiti Putra Malaysia

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http://psasir.upm.edu.my/id/eprint/111631/
https://hrmars.com/index.php/IJARAFMS/article/view/20855/Impact-of-Board-of-Directors-Characteristics-on-Accrual-and-Real-Earnings-Management-among-Jordanian-Listed-Firms-Conceptual-Paper

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