首席执行官特征、外资所有权和实际收益操纵：来自约旦的证据

IF 2 Q2 ECONOMICS

Cogent Economics & Finance Pub Date : 2024-07-11 DOI:10.1080/23322039.2024.2376363

Safia Abdo Ali Al-Begali, Lian Kee Phua, Magdi Abdoh Al-Rowaidi

引用次数: 0

摘要

本研究探讨了外资所有权（FOR）对首席执行官特征与实际收益管理（REM）实践之间关系的影响，包括经营活动产生的非正常现金流（ACO...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CEO features, foreign ownership, and real earnings manipulation: evidence from Jordan

This study investigates the impact of foreign ownership (FOR) on the relationship between CEO features and real earnings management (REM) practices, including abnormal cash flow from operating (ACO...

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来源期刊

Cogent Economics & Finance ECONOMICS-

CiteScore

3.00

自引率

15.80%

发文量

309

审稿时长

12 weeks

期刊介绍： Cogent Economics & Finance, part of Taylor & Francis / Routledge, is a multidisciplinary open access journal publishing high-quality peer-reviewed research by authors from across the globe. Our inclusive nature ensures we cover the entire scope of economics and finance research – from financial economics to economic philosophy and everything in between, including replication studies – and we make sure this research is visible to everyone, anywhere, any time. Cogent Economics & Finance is headed up by an expert team of Senior Editors who, in keeping with our vision of inclusivity and sharing, evaluate submissions on scholarly merit and research integrity. Manuscripts are never rejected purely on the grounds of perceived importance or impact on the research community; article-level metrics allow the research to be assessed on its own merit.