Musa, Auwalu; Latif, Rohaida Abdul; Majid, Jamaliah Abdul - In: Cogent Business & Management 10 (2023) 1, pp. 1-21
Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this … study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence … which independent boards moderate the relationship between CEO attributes and real earnings management. Using a sample of …