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CEO Duality Political Connection and Firms' Reporting Earnings Quality in Egyptian Firms |
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| รหัสดีโอไอ | |
| Creator | Dalia Ali Mostafa Hemdan, Suhaily Hasnan, Saif-Ur-Rehman Khan |
| Title | CEO Duality Political Connection and Firms' Reporting Earnings Quality in Egyptian Firms |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2564 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 12 |
| Journal No. | 10 |
| Page no. | 12A10U: 1-10 |
| Keyword | Dalia Ali Mostafa Hemdan, Suhaily Hasnan, Saif-Ur-Rehman Khan |
| URL Website | http://TuEngr.com/Vol12_10.html |
| Website title | ITJEMAST V12(10) 2021 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | In this study, we investigate the impact of CEO duality on firms' reported earnings quality (FREQ). Further, the moderating role of CEO political connection is also explored. Our sample is based on 154 Egyptian firms for 2008-2018. We find negative and significant impacts of CEO duality on FREQ. Likewise, CEO political connection moderates the negative impact of CEO duality on FREQ. In additional analyses, we find CEO gender substitutes the negative impact of CEO duality on FREQ. We also explore the constraining role of corporate governance for negative impacts of CEO duality on FREQ. When the presence of female directors reaches three (critical mass), FREQ improves. However, we find insignificant impacts of boards independence on FREQ in Egypt. |
