CEO duality, earnings quality and board independence
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DOI: 10.1108/jfra-07-2020-0191
Abstract: Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the… read more here.
Keywords: duality; duality earnings; ceo duality; earnings quality ... See more keywords