References
- Akter, A., Yusoff, W.F.W., & Abdul-Hamid, A. (2024). The moderating role of board diversity on the relationship between ownership structure and real earnings management. Asian Journal of Accounting Research, 9(2), 98-115.
- Attia, E.F., Yassen, S., Chafai, A., & Qotb, A. (2024). The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market. Future Business Journal, 10(24), 1-18.
- Boachie, C., & Mensah, E. (2022). The effect of earnings management on firm performance: The moderating role of corporate governance quality. International Review of Financial Analysis, 83, 1-16.
- Bojan, A.M., Lungu, C.I., & Caraiani, C. (2024). Does Corporate Governance Moderate the Relationship Between Earnings Management and Financial Performance? Proceedings of the 20th European Conference on Management, Leadership and Governance, 20(1), 45-53.
- Bouaziz, D., Salhi, B., & Jarboui, A. (2019). CEO characteristics and earnings management: empirical evidence from France. Journal of Financial Reporting and Accounting, 18(1), 77-110.
- Chakroun, S., & Ben Amar, A. (2021). Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France. Management Research Review, 45(3), 331-362.
- Chen, S., Tzavara, D., Argyropoulou, M., Koufopoulos, D., & Argyropoulou, R. (2024). CEO Characteristics and Earnings Management: A Study Of Manager Tenure, Age, Gender, And Overconfidence. Studies in Business and Economics, 19(3), 335-347.
- El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate governance and earnings management in concentrated markets. Journal of Business Research, 108, 291-306.
- Feng, Z.Y., Huang, H.W. (2020). Corporate governance and earnings management: A quantile regression approach. International Journal of Finance & Economics, 26(4), 5056-5072.
- Gull, A.A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: How specific attributes of female directors affect earnings management. The British Accounting Review, 50, 255-274.
- Kothari, S.P., Leone, A.J., & Wasley, C.E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39, 163-197.
- Mensah, E., & Onumah, J.M. (2022). Women on boards, firm earnings management (EM) and performance nexus: does gender diversity moderate the EM–performance relationship? Corporate Governance, 23(5), 945-976.
- Nguyen, Q., Kim, M.H., & Ali, S. (2024). Corporate governance and earnings management: Evidence from Vietnamese listed firms. International Review of Economics and Finance, 89, 775-801.
- Shah, S.F., Mehmood, S., Khan, M.A., & Popp, J. (2024). Earnings management opportunistic or efficient in Pakistan? The role of corporate governance practices. Cogent Business & Management, 11(1), 1-23.
- Zalata, A.M., Ntim, C.G., Alsohagy, M.H., & Malagila, J. (2021). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58, 101-136.
- Xi, J., & Xiao, H. (2022). Relation among corporate environmental disclosure, earnings management and accounting conservatism: Evidence from Chinese listed firms. Managerial Auditing Journal, 37, 565–593.