The effectiveness of board of directors and family ownership : interaction and impact on the discretionary accruals
Anas Ghazalat
| Year of publication: |
2021
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|---|---|
| Authors: | Ghazalat, Anas |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 17.2021, 1/2, p. 36-72
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| Subject: | Amman stock exchange | ASE | audit firm | discretionary accruals (earnings management proxy) | family ownership | financial leverage | firm size | random-effect GLS regression | return on assets | the effectiveness of board of directors | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Rückstellung | Accrual | Corporate Governance | Corporate governance | Familienunternehmen | Family business | Vorstand | Executive board | Board of Directors | Board of directors | Aktiengesellschaft | Listed company | Unternehmenserfolg | Firm performance | Prinzipal-Agent-Theorie | Agency theory | Kapitalstruktur | Capital structure | Regressionsanalyse | Regression analysis |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJAAPE.2021.117573 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012668167