...) and applies the fixed effects regressions. Earnings management is estimated through both accrual-based and real earnings management measures. Findings The main results indicate that gender-diverse boards mitigate earnings management, particularly in Malaysia and Indonesia, where stronger ESG engagement...

...Srikanth Potharla Purpose This study aims to analyse the dual dynamics of ownership in Indian family-owned businesses and their impact on real earnings management (REM). Utilizing the Family Ownership to External Ownership Ratio (FEOR), this study explores how family and external shareholders...

... (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Real earnings management Accrual earnings management Earnings quality Tax-free...

...Aklima Akter; Wan Fadzilah Wan Yusoff; Mohamad Ali Abdul-Hamid Purpose This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management. Design/methodology/approach This study uses unbalanced panel data of 75 listed...

... and the occurrence of missing values for some of the variables used in the various estimation models may bias results. Practical implications The study identifies the nexus between RAF and real earnings management practices of non-financial firms; and shows the implication of fee payment to the overall conduct...

...Manish Bansal; Asgar Ali; Bhawna Choudhary Purpose The study aims at investigating the impact of real earnings management (REM) on the cross-sectional stock return after considering the moderating role of market effect, size effect, value effect and momentum effect. Design/methodology/approach...

...Glenny Alawag Purpose This paper aims to understand real earnings management behavior in the context of a parent–subsidiary relationship. It explores the differences between business groups and firms that do not have controlled subsidiaries and provides potential explanations for any measured...