Attia, Eman Fathi; Khémiri, Wafa; Mehafdi, Messaoud - In: Future Business Journal 9 (2023), pp. 1-18
This paper analyzes the nonlinear relationship between corporate ownership structure and income manipulation through …), we found a nonlinear relationship between ownership structure and earnings manipulations. This proves the presence of an … optimal ownership structure threshold below which the ownership structure generates an entrenchment effect on earnings …