The Influence of Earnings Management and Board Characteristics on Company Efficiency
Earnings management is a means by which managers manipulate earnings to conceal the true performance of a company. The characteristics of the board of directors can also influence firm performance. This study applies data envelopment analysis (DEA) and the Tobin regression model to investigate the i...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | article |
| Language: | EN |
| Published: |
MDPI AG
2021
|
| Subjects: | |
| Online Access: | https://doaj.org/article/504f22847fc7485a9239216061e2c531 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|