CEO attributes, board independence, and real earnings management: Evidence from Nigeria

CEO attributes, board independence, and real earnings management: Evidence from Nigeria

Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an independent board ensures accurate and reliable finan...

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Bibliographic Details
Main Authors: Auwalu Musa, Rohaida Abdul Latif, Jamaliah Abdul Majid
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
real earnings management
CEO attributes
independent board
financial reporting
upper echelon theory
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2194464
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