Exploring the Role of Ethical Leadership in Mitigating Earnings Management

Adel Almasarwah (), Assyad Al‐wreikat, Jonathan Lutz, Matteo Rossi and Charbel Salloum ()
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Adel Almasarwah: Georgia College and State University - Partenaires IRSTEA - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture
Assyad Al‐wreikat: Frostburg State University - University System of Maryland
Jonathan Lutz: Georgia College and State University - Partenaires IRSTEA - IRSTEA - Institut national de recherche en sciences et technologies pour l'environnement et l'agriculture
Matteo Rossi: POLIMI - Politecnico di Milano [Milan], University of Sannio [Benevento]
Charbel Salloum: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: This paper investigates the relationship between ethical leadership and earnings management in corporations, offering insights to enhance corporate governance and financial reporting integrity. By conducting semi-structured interviews with leaders and managers from 21 firms across 16 countries, this study examines how ethical leadership affects earnings management across various industries. The results indicate a significant negative correlation between ethical leadership and earnings management practices, emphasizing the role of ethical leaders in fostering financial transparency. This research contributes to the literature by providing empirical evidence of how organizations can leverage ethical leadership to mitigate earnings manipulation and promote financial integrity.

Keywords: Corporate integrity; Earnings management; Ethical leadership; Financial transparency; Organizational culture (search for similar items in EconPapers)
Date: 2024-11-21
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Published in Strategic Change, 2024, ⟨10.1002/jsc.2614⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04982171

DOI: 10.1002/jsc.2614

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