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In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

The purpose of this literature review paper is to explore the concept of organization agility and its relevance in today's dynamic business environment. By conducting an in-depth review of existing academic and industry literature on organization agility, this study aims to identify the key factors that influence an organization's agility and the benefits and drawbacks associated with fostering agility.

Through the technique of bibliometric analysis, we provide the growth trajectory of the field by identifying the publication trends, prominent authors and countries and most prolific journal publishing in the concerned domain. We also provide the intellectual structure of the organization agility research by identifying the prominent themes that have been worked upon till date. In addition, with the backing of the theories, contexts, characteristics and methodology (TCCM) framework, we identify the most frequently applied theories, constructs and methods in organization agility research and provide new avenues for future research by analyzing the most frequently used theories, methods, constructs and research contexts.

With the ever-increasing ambiguity and need for change (why), organization agility serves as the organization's backbone. It acts as a springboard for the organization, an anchor point that remains constant while other functional aspects constantly fluctuate and change. Organization agility can be defined (what) as the ability of organizations to quickly respond to market needs by sensing, renewing, adapting and succeeding in a turbulent market. To summarize, organizational agility matters at three fundamental aspects (where): strategic level or the market capitalizing level, internal operational level and individual level.

This paper is unique in the sense that it is the first comprehensive literature review in the field of organization agility research to use a hybrid methodology (bibliometric review with TCCMs).

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.