Ownership structure and earnings management: the role of environmental sustainability as moderator variable. A Further analysis. Saudi evidence

This study aims to examine the connection between ownership structure and earnings management, as well as explore how environmental sustainability influences this relationship. The research analyzes data from 917 companies, gathered from annual reports, Bloomberg, and DataStream. OLS regression is u...

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Bibliographic Details

Published in:	Cogent business & management Vol. 12; no. 1
Main Author:	Al-Matari, Ebrahim Mohammed
Format:	Journal Article
Language:	English
Published:	Taylor & Francis Group 12.12.2025
Subjects:	environmental sustainability and earnings management family ownership Foreign ownership government ownership institutional ownership ownership concentration
ISSN:	2331-1975, 2331-1975
Online Access:	Get full text
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