Do CEO duality and expertise affect earnings management behavior? : the moderating effect of family ownership
Year of publication: |
2023
|
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Authors: | Oussii, Ahmed Atef ; Klibi, Mohamed Faker |
Published in: |
Journal of family business management : JFBM. - Bingley : Emerald, ISSN 2043-6246, ZDB-ID 2606925-8. - Vol. 13.2023, 4, p. 1392-1409
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Subject: | Agency theory | CEO expertise | CEO power | Developing economies | Earnings management to exceed thresholds | Family control | Upper echelons theory | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Bilanzpolitik | Accounting policy | Familienunternehmen | Family business | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | Aktiengesellschaft | Listed company | Managervergütung | Executive compensation | Unternehmenserfolg | Firm performance |
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