Al Absy, Mujeeb Saif Mohsen - In: Administrative Sciences 13 (2023) 5, pp. 1-15
impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings … directors and accrual earnings management (AEM). With the moderating effect of OC, impactful female directors became positively … associated with AEM. In terms of real earnings management (REM), the results showed that OC weakened the significant negative …