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Keywords: Earnings management practices
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Journal Articles
Lone founders, family ownership and earnings management practices: do female directors matter?
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal 1–20.
Published: 02 June 2026
...Ali Amin; Asma Houcine Purpose This study aims to investigate how lone-founder firms and family firms influence earnings management practices and examines whether the presence of female directors moderates these relationships. Design/methodology/approach Using a sample of 3,971 firm-year...
