Usman, Muhammad; Nwachukwu, Jacinta; Ezeani, Ernest - In: International Journal of Accounting and Information … 30 (2022) 5, pp. 600-616
Purpose This paper aims to examine the impact of board characteristics on earnings management (EM) among UK non-financial firms. Design/methodology/approach Using a sample of the UK Financial Times Stock Exchange 350 firms from 2010 till 2019, the authors investigated the relationship between...