The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market

Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries

“…However, Yasser and Mamun (2015) supported the idea that various factors can influence the association between earnings quality and CEO duality, and the separation of the two positions is not always appropriate for improving the monitoring process. In addition, other studies (Xie et al 2003;Bradbury et al 2006;Ebrahim 2007;Al-Haddad and Whittington 2019;Le and Nguyen 2023) found no significant results to support a specific impact of CEO duality and accrual-based manipulations. In terms of real earnings management, Nuanpradit (2019) reported that CEO duality leads to a higher level of sales manipulation.…”

“…Several studies provided evidence that the financial expertise of board members or audit committee directors contributes to a low level of accrual-based manipulations (Nelson and Devi 2013;Badolato et al 2014;Chen and Komal 2018;Githaiga et al 2022;Zalata et al 2022). Nevertheless, recently, Le and Nguyen (2023), found no significant impact of financial expertise on the level accrual-based manipulations. Regarding the effect of specific industry qualifications, Xie et al (2003) demonstrated that corporate experience significantly mitigates accounting manipulations.…”

Does CEO narcissism matter? An examination of the relationship between board structure and earnings management in Kenya

“…Despite theoretical propositions, the results regarding the relationship between board size and earnings management are not so obvious. Some studies find a positive relationship (Alves, 2023;Githaiga et al, 2022), others negative (Le and Nguyen, 2023;Yasser and Mamun, 2015; Garc ıa-Meca and S anchez-Ballesta, 2009), and in some empirical studies, no relationship is found (Ferris and Liao, 2019;Elghuweel et al, 2017). Studies finding a negative relationship argue that larger boards have greater monitoring and oversight ability which reduces the likelihood of managers to manipulate earnings.…”

“…An examination of empirical studies reveals that scholars disagree on the impact of CEO duality on earnings management. As a result of these disagreements, some empirical evidence supports a positive relationship (Al Azeez et al, 2019;Le and Nguyen, 2023), while others support a negative relationship (Alhmood et al, 2023;Iraya et al, 2015) and still others do not find any relationship (Alareeni, 2018;Chatterjee and Rakshit, 2023). The main argument is that CEO duality essentially bestows the CEO more power, which often leads to self-interest decisions at the expense of investors and other stakeholders.…”

Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms

“…Corporate governance is seen as an effective monitoring system that can improve corporate transparency, leading to high-quality corporate reporting [ [24] , [25] , [26] ]. Literature typically identifies board demographic characteristics and ownership structure as the most important factors in corporate governance for enhancing the reliability of corporate information and elevating the quality of corporate reporting [ 23 , [27] , [28] , [29] ]. Effective IR practices rely on appropriate governance systems.…”