CEO discretion, political connection and real earnings management in Nigeria
Abstract
Purpose The purpose of this paper is to examine the influence of CEO discretion on the real earnings management and to explore whether the discretion of the CEO to ensure accurate and reliable financial reports is influenced by the political connection of board members. Design/methodology/approach Using the generalized method of movement to control the potential endogeneity on the sample of listed companies in Nigeria, the study conducted...
Paper Details
Title
CEO discretion, political connection and real earnings management in Nigeria
Published Date
Jan 27, 2020
Journal
Volume
43
Issue
8
Pages
909 - 929
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