Firm Characteristics and Earnings Management Practices (EMP): Comparative Analysis in Sub-Saharan Africa
The study examines the influence of firms’ characteristics on accrual and real Earnings Management Practices (EMP). Firm characteristics include Asset Structure (AS), Capital Structure (CS), Dividend Payout Ratio (DPR), Firm Profitability (FP), Free Cash Flow (FCF), and Working Capital (WC). EMP was...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
INTI International University
2024
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| Subjects: | |
| Online Access: | http://eprints.intimal.edu.my/1929/ http://eprints.intimal.edu.my/1929/1/jobss2024_01.pdf |