Firm Characteristics and Earnings Management Practices (EMP): Comparative Analysis in Sub-Saharan Africa

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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...

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Bibliographic Details
Main Authors:	Saheed Akande, Shittu, Morufu Oladehinde, Oladejo, Folasade Foyeke, Peters, Babatunde Williams, Amao
Format:	Article
Language:	English
Published:	INTI International University 2024
Subjects:	H Social Sciences (General) HD28 Management. Industrial Management HG Finance
Online Access:	http://eprints.intimal.edu.my/1929/ http://eprints.intimal.edu.my/1929/1/jobss2024_01.pdf

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