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CG and FRF Data.xlsxBoard Structure, Director Compensation, and Financial Reporting Fraud: Insights from Listed Nonfinancial Firms in Anglophone Sub-Saharan Africa.

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Figshare2025-02-28 更新2026-04-08 收录
下载链接:
https://figshare.com/articles/dataset/CG_and_FRF_Data_xlsxBoard_Structure_Director_Compensation_and_Financial_Reporting_Fraud_Insights_from_Listed_Nonfinancial_Firms_in_Anglophone_Sub-Saharan_Africa_/28516103/1
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资源简介:
The study, drawing from data on 110 firms listed in SSA countries from 2017 to 2021, provides valuable insights into how board independence, board size, CEO duality, and executive pay influence financial reporting fraud within listed nonfinancial firms in SSA. Additionally, the study determines the degree of financial reporting fraud in SSA firms using the Beneish m-score model.
提供机构:
Chepkorir, Benaline
创建时间:
2025-02-28
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