Lassoued, Naima; Ben Rejeb Attia, Mouna; Sassi, Houda - In: Managerial Finance 43 (2017) 10, pp. 1117-1136
Purpose The purpose of this paper is to investigate whether ownership structure affects earnings management in the banking industry of emerging markets. Design/methodology/approach The empirical study is conducted using a sample of 134 banks from 12 Middle Eastern and North African countries....