Impact of board of directors’ characteristics on accrual and real earnings management among Jordanian listed firms: conceptual paper

• Main Authors: Al Nohood, Saddam, Abdul Hamid, Mohamad, Abdul Latiff, Ahmed Razman
• Format: Article
• Published: Human Resource Management Academic Research Society 2024
• Online Access: http://psasir.upm.edu.my/id/eprint/111631/; https://hrmars.com/index.php/IJARAFMS/article/view/20855/Impact-of-Board-of-Directors-Characteristics-on-Accrual-and-Real-Earnings-Management-among-Jordanian-Listed-Firms-Conceptual-Paper

This study aims to develop a theoretical framework that paves the way for future empirical research measuring the impact of boards of directors through independence, activity (number of meetings), financial expertise, and foreign directors on the magnitude of earnings management, both accrual and re...