Board Independence, CEO Duality and Accrual Management: Malaysian Evidence

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How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “…States and the Good Governance Code of Listed Companies (CNMV, 2015) in Spain—presume that the participation of external, independent board members can make a positive contribution to the board's monitoring duties (Beasley, 1996; Hashim & Devi, 2008; Patelli & Prencipe, 2007; Rahman & Ali, 2006).”
Women directors, family ownership and earnings management in Malaysia (2016, background): “…characteristics and earnings management (see e.g. Abdullah and Mohd Nasir, 2004; Abdul Rahman and Mohamed Ali, 2006; Bradbury et al., 2006; Hashim and Devi, 2008a, b; Mohd Saleh et al., 2005, 2007 for studies on Malaysia and Shen and Chih, 2007; Van Der Zahn and Tower, 2004; Xie et al.,…”
Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, background): “Thus, several studies document a significant relation between the characteristics of the board of directors and the integrity of accounting information (Rahman and Ali 2006; Patelli and Prencipe 2007; Hashim and Devi 2008).”