Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22
The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and …’ characteristics (i.e. board financial expertise, ownership concentration, and board size) and earnings management during the ISIS … (Islamic State of Iraq and Syria) crisis, and the second discusses earnings management and insolvency risk of local banks …