Al-Begali, Safia Abdo Ali; Phua, Lian Kee - In: Cogent business & management 10 (2023) 2, pp. 1-34
The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings management (EM), specifically accruals...