Effect of upper echelons’ demographic characteristics on earnings management in troubled non-listed companies in Nigeria
نویسندگان
چکیده
منابع مشابه
Study on effects of industry competition in the product market on earnings management of listed companies in stock exchange
Earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. Given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. The main purpose of this research is to examine the relations...
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15 صفحه اولStudy of the Impact of Private Equity on the Listed Companies’ Earnings Management
Based on the GEM 355 listed companies during the period October 2009 to December 2013, this paper provides an empirical analysis of the impact of private equity on earnings management among the GEM listed companies by introducing a modified Jones model and a multivariate linear regression model. The results suggest that Companies listed on GEM have positive earnings management behavior, But PE ...
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ژورنال
عنوان ژورنال: Cogent Arts & Humanities
سال: 2020
ISSN: 2331-1983
DOI: 10.1080/23311983.2020.1780839