CEO Characteristics, Ownership, and Earnings Management in Indonesian Public Listed Companies with Two-Tier Boards
The issue of how board characteristics and ownership concentration affect managerial behavior remains unresolved, especially in a two-tier governance system. This study investigated the impact of ownership concentration, CEO age, and gender on real earnings management (REM) in Indonesia. It determin...
| Published in: | ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL |
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| Main Authors: | , , , |
| Format: | Article |
| Language: | English |
| Published: |
ASIA-PACIFIC MANAGEMENT ACCOUNTING ASSOC
2024
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| Subjects: | |
| Online Access: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001400255500008 |