Baatour, Kais; Ben Othman, Hakim; Hussainey, Khaled - In: Accounting Research Journal 30 (2017) 4, pp. 395-412
Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real … capture the level of real earnings management and uses the cross-sectional model by Jones (1991) to measure accrual … impact of multiple directorships on accrual-based earnings management. Originality/value This is the first study that …