Real earnings management practices and financial performance: The moderating role of whistleblowing policy

Published in: South African Journal of Accounting Research
Volume 39 , issue 3, pages: 207–248

DOI: 10.1080/10291954.2025.2475597

Author(s): Sulaiman Ademola OreshileLagos State University, Nigeria, Yusuf AdeneyeUniversiti Malaysia Kelantan, Malaysia,

Keywords: whistleblowing policy (WBP), real earnings management, financial performance, channels analysis, sub-Saharan Africa,

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