Impact of Board of Directors’ Characteristics on Accrual and Real Earnings Management among Jordanian Listed Firms: Conceptual Paper

Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A journal of practice & Theory, 22(2), 17-32. doi:https://doi.org/10.2308/aud.2003.22.2.17
Abdullah, S. N., & Nasir, N. M. (2004). Accrual management and the independence of the boards of directors and audit committees. International Journal of Economics, Management and Accounting, 12(1), 1-31.
Adams, R. B. (2003). What do boards do? Evidence from board committee and director compensation data. doi:http://dx.doi.org/10.2139/ssrn.397401
Agrawal, A., & Chadha, S. (2005). Corporate governance and accounting scandals. The Journal of Law and Economics, 48(2), 371-406. doi:https://doi.org/10.1086/430808
Aharony, J., Lee, C.-W. J., & Wong, T. J. (2000). Financial packaging of IPO firms in China. Journal of Accounting Research, 38(1), 103-126. doi:https://doi.org/10.2307/2672924
Al-Rassas, A. H., & Kamardin, H. (2016). Earnings quality and audit attributes in high concentrated ownership market. Corporate Governance: The International Journal of Business in Society, 16(2), 377-399. doi:https://doi.org/10.1108/CG-08-2015-0110
Alareeni, B. (2018). Does corporate governance influence earnings management in listed companies in Bahrain Bourse? Journal of Asia Business Studies, 12(4), 551-570. doi:https://doi.org/10.1108/JABS-06-2017-0082
Alcaide-Ruiz, M. D., & Bravo-Urquiza, F. (2023). Board’s financial expertise: a bibliometric analysis and future research agenda. Management Review Quarterly, 1-26. doi:https://doi.org/10.1007/s11301-023-00322-y
Alhadab, M., Abdullatif, M., & Mansour, I. (2020). Related party transactions and earnings management in Jordan: the role of ownership structure. Journal of Financial Reporting and Accounting, 18(3), 505-531. doi:https://doi.org/10.1108/JFRA-01-2019-0014
Allini, A., Manes Rossi, F., & Hussainey, K. (2016). The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises. Public Money & Management, 36(2), 113-120. doi:https://doi.org/10.1080/09540962.2016.1118935
Alsunaid, O. N. (2015). The Correlation Between Corporate Governance and Corporate Performance: Board Independence.
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of accounting and Economics, 37(3), 315-342. doi:https://doi.org/10.1016/j.jacceco.2004.01.004
Anderson, R. C., & Reeb, D. M. (2004). Board composition: Balancing family influence in S&P 500 firms. Administrative Science Quarterly, 49(2), 209-237. doi:https://doi.org/10.2307/4131472
Barros, C. P., Boubaker, S., & Hamrouni, A. (2013). Corporate governance and voluntary disclosure in France. Journal of Applied Business Research, 29(2), 561-578. doi:https://doi.org/10.19030/jabr.v29i2.7657
Baysinger, B. D., & Butler, H. N. (2019). Corporate governance and the board of directors: Performance effects of changes in board composition. In Corporate Governance (pp. 215-238): Taylor and Francis Group.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443-465. doi: Available at jstor: https://www.jstor.org/stable/248566
Bédard, J., Chi, M. T., Graham, L. E., & Shanteau, J. (1993). Expertise in auditing; Discussion. Auditing: A journal of practice & Theory, 12.
Bédard, J., & Johnstone, K. M. (2004). Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions. The Accounting Review, 79(2), 277-304. doi:https://doi.org/10.2308/accr.2004.79.2.277
Bekiris, F. V., & Doukakis, L. C. (2011). Corporate governance and accruals earnings management. Managerial and Decision Economics, 32(7), 439-456. doi:https://doi.org/10.1002/mde.1541
Benkraiem, R. (2009). Does the presence of independent directors influence accruals management? Journal of Applied Business Research, 25(6), 77-86. doi:https://doi.org/10.19030/jabr.v25i6.997
Brick, I. E., & Chidambaran, N. (2010). Board meetings, committee structure, and firm value. Journal of Corporate Finance, 16(4), 533-553.
doi:https://doi.org/10.1016/j.jcorpfin.2010.06.003
Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting and Economics, 32(1-3), 237-333. doi:https://doi.org/10.1016/S0165-4101(01)00027-1
Bushman, R. M., & Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. Economic Policy Review, 9(1), 65-87. doi: Available at SSRN: https://ssrn.com/abstract=795547
Busirin, M. F., Zakaria, N. B., Azmi, N. A., & Hermawan, A. (2016). Has the board been effective enough to look after the earnings manipulation exercise? International Journal of Economics and Management, 10(Specia), 463-481.
Calderón, R., Piñero, R., & Redín, D. M. (2020). Understanding independence: board of directors and CSR. Frontiers in Psychology, 11.
doi:https://doi.org/10.3389/fpsyg.2020.552152
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley Jr, R. A. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365-384. doi:https://doi.org/10.1506/CHWK-GMQ0-MLKE-K03V
Chatterjee, R., & Rakshit, D. (2020). Association Between Earnings Management and Corporate Governance Mechanisms: A Study Based on Select Firms in India. Global Business Review, 24(1), 1-19. doi:https://doi.org/10.1177/0972150919885545
Chen, G., Firth, M., Gao, D. N., & Rui, O. M. (2006). Ownership structure, corporate governance, and fraud: Evidence from China. Journal of Corporate Finance, 12(3), 424-448. doi:https://doi.org/10.1016/j.jcorpfin.2005.09.002
Chen, J. J., & Zhang, H. (2014). The impact of the corporate governance code on earnings management–Evidence from Chinese listed companies. European Financial Management, 20(3), 596-632. doi:https://doi.org/10.1111/j.1468-036X.2012.00648.x
Chen, J. Z., Cussatt, M., & Gunny, K. A. (2020). When are outside directors more effective monitors? Evidence from real activities manipulation. Journal of Accounting, Auditing & Finance, 35(1), 26-52. doi:https://doi.org/10.1177/0148558X17692691
Chi, C. W., Hung, K., Cheng, H. W., & Lieu, P. T. (2015). Family firms and earnings management in Taiwan: Influence of corporate governance. International Review of Economics & Finance, 36, 88-98. doi:https://doi.org/10.1016/j.iref.2014.11.009
Choi, J. J., Park, S. W., & Yoo, S. S. (2007). The value of outside directors: Evidence from corporate governance reform in Korea. Journal of Financial and Quantitative Analysis, 42(4), 941-962. doi:https://doi.org/10.1017/S0022109000003458
Chtourou, S. M., Bédard, J., & Courteau, L. (2001). Corporate governance and earnings management. doi:http://dx.doi.org/10.2139/ssrn.275053
Cohen, D., Dey, A., & Lys, T. Z. (2005). Trends in earnings management and informativeness of earnings announcements in the pre-and post-Sarbanes Oxley periods. Working Paper No. 2451/27545. doi:http://dx.doi.org/10.2139/ssrn.658782
Cohen, D., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of accounting and Economics, 50(1), 2-19. doi:https://doi.org/10.1016/j.jacceco.2010.01.002
Conger, J. A., Finegold, D., & Lawler, E. E. (1998). Appraising boardroom performance. Harvard Business Review, 76(1), 136-164.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(s-1), 35-59. doi:https://doi.org/10.2308/accr.2002.77.s-1.35
Demsetz, H., & Lehn, K. (1985). The structure of corporate ownership: Causes and consequences. Journal of Political economy, 93(6), 1155-1177. doi:https://doi.org/10.1086/261354
Dewayanto, T., Kurniawanto, H., Suhardjanto, D., & Honggowati, S. (2017). Audit committee toward internal control disclosure with the existence of foreign directors as moderation variable. Review of Integrative Business and Economics Research, 6(3), 324-332.
Dobija, D., & Pu?awska, K. (2022). The influence of board members with foreign experience on the timely delivery of financial reports. Journal of Management & Governance, 26(1), 287–313. doi:https://doi.org/10.1007/s10997-020-09559-1
Domínguez, L. R., & Gámez, L. C. N. (2014). Corporate reporting on risks: Evidence from Spanish companies. Spanish Accounting Review, 17(2), 116-129. doi:https://doi.org/10.1016/j.rcsar.2013.10.002
Dravis, B. (2018). Director Independence and the Governance Process. Business Law Today. doi: Available at jstor: https://www.jstor.org/stable/27180150
Du, X., Jian, W., & Lai, S. (2017). Do foreign directors mitigate earnings management? Evidence from China. The International Journal of Accounting, 52(2), 142-177. doi:https://doi.org/10.1016/j.intacc.2017.04.002
Ebrahim, A. (2007). Earnings management and board activity: an additional evidence. Review of Accounting and Finance, 6(1), 42-58.
doi:https://doi.org/10.1108/14757700710725458
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political economy, 88(2), 288-307. doi: Available at jstor: https://www.jstor.org/stable/1837292
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325. doi: Available at jstor: https://www.jstor.org/stable/725104
Fields, M. A., & Keys, P. Y. (2003). The emergence of corporate governance from Wall St. to Main St.: Outside directors, board diversity, earnings management, and managerial incentives to bear risk. Financial review, 38(1), 1-24. doi:https://doi.org/10.1111/1540-6288.00032
Filatotchev, I., Lien, Y.-C., & Piesse, J. (2005). Corporate governance and performance in publicly listed, family-controlled firms: Evidence from Taiwan. Asia Pacific Journal of Management, 22(3), 257-283. doi:https://doi.org/10.1007/s10490-005-3569-2
Forbes, D. P., & Milliken, F. J. (1999). Cognition and corporate governance: Understanding boards of directors as strategic decision-making groups. Academy of management review, 24(3), 489-505. doi:https://doi.org/10.5465/amr.1999.2202133
Fuzi, S. F. S., Halim, S. A. A., & Julizaerma, M. K. (2016). Board independence and firm performance. Procedia Economics and Finance, 37, 460-465. doi:https://doi.org/10.1016/S2212-5671(16)30152-6
Ghazali, A. W., Nurullah, M., Ibrahim, S., Sanusi, Z. M., & Mohamed, N. (2019). The Effect of Corporate Board Diversity: Real Earnings Management among Malaysian Listed Firms. International Journal of Business & Management Science, 9(2), 257-276.
Ghosh, A., Marra, A., & Moon, D. (2010). Corporate boards, audit committees, and earnings management: pre?and post?SOX evidence. Journal of Business Finance & Accounting, 37(9?10), 1145-1176. doi:https://doi.org/10.1111/j.1468-5957.2010.02218.x
Gillan, S. L. (2006). Recent developments in corporate governance: An overview. Journal of Corporate Finance, 12(3), 381-402. doi:https://doi.org/10.1016/j.jcorpfin.2005.11.002
Goncharov, I. (2005). Earnings management and its determinants: Closing gaps in empirical accounting research (Vol. 5): Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften.
González, J. S., & García-Meca, E. (2014). Does corporate governance influence earnings management in Latin American markets? Journal of Business Ethics, 121(3), 419-440. doi:https://doi.org/10.1007/s10551-013-1700-8
Handa, R. (2021). Does presence of foreign directors make a difference? A case of Indian IPOs. Business Perspectives and Research, 9(1), 111-127.
doi:https://doi.org/10.1177/2278533720923508
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383. doi:https://doi.org/10.2308/acch.1999.13.4.365
Hillman, A. J., & Dalziel, T. (2003). Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of management review, 28(3), 383-396. doi:https://doi.org/10.5465/amr.2003.10196729
Hoffmann, P. S. (2014). Internal corporate governance mechanisms as drivers of firm value: panel data evidence for Chilean firms. Review of Managerial Science, 8(4), 575-604. doi:https://doi.org/10.1007/s11846-013-0115-3
Hooghiemstra, R., Hermes, N., Oxelheim, L., & Randøy, T. (2019). Strangers on the board: The impact of board internationalization on earnings management of Nordic firms. International Business Review, 28(1), 119-134.
doi:https://doi.org/10.1016/j.ibusrev.2018.08.007
Hurley, T. (2021). You're On Mute-How the Shift from In-person to Virtual Board Meetings Impacts Board Governance and Communication in Nonprofit Associations.
Ibrahim, A. H., & Hanefah, M. M. (2016). Board diversity and corporate social responsibility in Jordan. Journal of Financial Reporting and Accounting, 14(2), 279-298. doi:https://doi.org/10.1108/JFRA-06-2015-0065
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831-880. doi:https://doi.org/10.1111/j.1540-6261.1993.tb04022.x
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate Governance (Vol. 3, pp. 305-360).
Johnson, J. L., Daily, C. M., & Ellstrand, A. E. (1996). Boards of directors: A review and research agenda. Journal of management, 22(3), 409-438.
doi:https://doi.org/10.1177/014920639602200303
Kanagaretnam, K., Lobo, G. J., & Whalen, D. J. (2007). Does good corporate governance reduce information asymmetry around quarterly earnings announcements? Journal of Accounting and Public Policy, 26(4), 497-522.
doi:https://doi.org/10.1016/j.jaccpubpol.2007.05.003
Khan, H. U. Z. (2010). The effect of corporate governance elements on corporate social responsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 52(2), 82-109. doi:https://doi.org/10.1108/17542431011029406
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of accounting and Economics, 33(3), 375-400. doi:https://doi.org/10.1016/S0165-4101(02)00059-9
Laksmana, I. (2008). Corporate board governance and voluntary disclosure of executive compensation practices. Contemporary Accounting Research, 25(4), 1147-1182. doi:https://doi.org/10.1506/car.25.4.8
Lanfranconi, C., & Robertson, D. (2002). Corporate financial reporting: The role of the board of directors. Ivey Business Journal, 67(1), 1-3.
Lara, J. M. G., Osma, B. G., & Penalva, F. (2009). Accounting conservatism and corporate governance. Review of Accounting Studies, 14(1), 161-201.
doi:https://doi.org/10.1007/s11142-007-9060-1
Lee, H.-Y. (2008). The association between audit committee and board of director effectiveness and changes in the nonaudit fee ratio. Applied Financial Economics, 18(8), 629-638. doi:https://doi.org/10.1080/09603100601166887
Leventis, S., & Dimitropoulos, P. (2012). The role of corporate governance in earnings management: experience from US banks. Journal of Applied Accounting Research, 13(2), 161-177. doi:https://doi.org/10.1108/09675421211254858
Levitt, A. (1998). The 'Numbers Game'. Retrieved from
https://www.sec.gov/news/speech/speecharchive/1998/spch220.txt
Levitt, A. (1999). Corporate Governance in a Global Arena. Retrieved from https://www.sec.gov/news/speech/speecharchive/1999/spch302.htm
Lipton, M., & Lorsch, J. W. (1992). A modest proposal for improved corporate governance. The Business Lawyer, 59-77. doi: Available at jstor: www.jstor.org/stable/40687360
Liu, Q., & Lu, Z. J. (2007). Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective. Journal of Corporate Finance, 13(5), 881-906. doi:https://doi.org/10.1016/j.jcorpfin.2007.07.003
Lorca, C., Sánchez-Ballesta, J. P., & García-Meca, E. (2011). Board effectiveness and cost of debt. Journal of Business Ethics, 100(4), 613-631. doi:https://doi.org/10.1007/s10551-010-0699-3
Mansour, M., Al Zobi, M. T., Saleh, M. W., Al?Nohood, S., & Marei, A. (2024). The board gender composition and cost of debt: Empirical evidence from Jordan. Business Strategy & Development, 7(1), e300. doi:https://doi.org/10.1002/bsd2.300
Masulis, R. W., Wang, C., & Xie, F. (2012). Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance. Journal of accounting and Economics, 53(3), 527-554. doi:https://doi.org/10.1016/j.jacceco.2011.12.003
McNichols, M. F. (2000). Research design issues in earnings management studies. Journal of Accounting and Public Policy, 19(4-5), 313-345. doi:https://doi.org/10.1016/S0278-4254(00)00018-1
Menon, K., & Williams, J. D. (1994). The use of audit committees for monitoring. Journal of Accounting and Public Policy, 13(2), 121-139. doi:https://doi.org/10.1016/0278-4254(94)90016-7
Miletkov, M., Poulsen, A., & Wintoki, M. B. (2017). Foreign independent directors and the quality of legal institutions. Journal of International Business Studies, 48(2), 267-292. doi:https://doi.org/10.1057/s41267-016-0033-0
Minton, B. A., Taillard, J. P., & Williamson, R. (2014). Financial expertise of the board, risk taking, and performance: Evidence from bank holding companies. Journal of Financial and Quantitative Analysis, 49(2), 351-380.
doi:https://doi.org/10.1017/S0022109014000283
Mohamad, M. H. S., Rashid, H. M. A., & Shawtari, F. A. M. (2012). Corporate governance and earnings management in Malaysian government linked companies: The impact of GLCs’ transformation policy. Asian Review of Accounting, 20(3), 241-258. doi:https://doi.org/10.1108/13217341211263283
Mori, N., & Towo, G. (2017). Effects of boards on performance of local and foreign-owned banks in Tanzania. African Journal of Economic and Management Studies, 8(2), 160-171. doi:https://doi.org/10.1108/AJEMS-06-2016-0090
Naheed, R., Rizwan, S., Jawad, M., & Naz, M. (2022). The role of the boards’ financial expertise in the investment dynamics of businesses in emerging markets. Cogent Business & Management, 9(1), 1-21. doi:https://doi.org/10.1080/23311975.2022.2096804
Nicholson, G. J., & Kiel, G. C. (2007). Can directors impact performance? A case?based test of three theories of corporate governance. Corporate Governance: An International Review, 15(4), 585-608. doi:https://doi.org/10.1111/j.1467-8683.2007.00590.x
Ntim, C. G., & Osei, K. A. (2011). The impact of corporate board meetings on corporate performance in South Africa. African Review of Economics and Finance, 2(2), 83-103.
Osma, B. G., & Noguer, B. G. d. A. (2007). The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain. Corporate Governance: An International Review, 15(6), 1413-1428.
doi:https://doi.org/10.1111/j.1467-8683.2007.00654.x
Oxelheim, L., & Randøy, T. (2003). The impact of foreign board membership on firm value. Journal of Banking & Finance, 27(12), 2369-2392. doi:https://doi.org/10.1016/S0378-4266(02)00395-3
Park, Y. W., & Shin, H.-H. (2004). Board composition and earnings management in Canada. Journal of Corporate Finance, 10(3), 431-457. doi:https://doi.org/10.1016/S0929-1199(03)00025-7
Prencipe, A., & Bar-Yosef, S. (2011). Corporate governance and earnings management in family-controlled companies. Journal of Accounting, Auditing & Finance, 26(2), 199-227. doi:https://doi.org/10.1177/0148558X11401212
Puni, A., & Anlesinya, A. (2020). Corporate governance mechanisms and firm performance in a developing country. International Journal of Law and Management, 62(2), 147-169. doi:https://doi.org/10.1108/IJLMA-03-2019-0076
Ramaswamy, K., & Li, M. (2001). Foreign investors, foreign directors and corporate diversification: an empirical examination of large manufacturing companies in India. Asia Pacific Journal of Management, 18(2), 207-222.
doi:https://doi.org/10.1023/A:1010620008101
Saftiana, Y., Mukhtaruddin, Putri, K., & Ferina, I. (2017). Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange. Investment Management and Financial Innovations(14, Iss. 4), 105-120. doi:http://dx.doi.org/10.21511/imfi.14(4).2017.10
Saleh, M. W., & Mansour, M. (2024). Is audit committee busyness associated with earnings management? The moderating role of foreign ownership. Accounting Research Journal, 37(1), 80-97. doi:https://doi.org/10.1108/ARJ-04-2023-0106
Saona, P., Muro, L., & Alvarado, M. (2020). How do the ownership structure and board of directors' features impact earnings management? The Spanish case. Journal of International Financial Management & Accounting, 31(1), 98-133. doi:https://doi.org/10.1111/jifm.12114
Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting Horizons, 17, 97-110. doi:https://doi.org/10.2308/acch.2003.17.s-1.97
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737-783. doi:https://doi.org/10.1111/j.1540-6261.1997.tb04820.x
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610-1644. doi:https://doi.org/10.1111/j.1911-3846.2011.01071.x
Uadiale, O. M. (2012). Earnings management and corporate governance in Nigeria. Research journal of finance and accounting, 3(3), 1-10.
Ujunwa, A. (2012). Board characteristics and the financial performance of Nigerian quoted firms. Corporate Governance: The International Journal of Business in Society, 12(5), 656-674. doi:https://doi.org/10.1108/14720701211275587
Ujunwa, A., Okoyeuzu, C., & Nwakoby, I. (2012). Corporate board diversity and firm performance: Evidence from Nigeria. Revista de Management Comparat International, 13(4), 605. doi:https://doi.org/10.22495/cocv9i2c1art6
Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113-142. doi:https://doi.org/10.1016/S0304-405X(99)00018-5
Wright, D. W. (1996). Evidence on the relation between corporate governance characteristics and the quality of financial reporting. Working Paper No. 9601-18.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316. doi:https://doi.org/10.1016/S0929-1199(02)00006-8
Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of management, 15(2), 291-334. doi:https://doi.org/10.1177/014920638901500
Zattoni, A., & Cuomo, F. (2010). How independent, competent and incentivized should non?executive directors be? An empirical investigation of good governance codes. British Journal of Management, 21(1), 63-79. doi:https://doi.org/10.1111/j.1467-8551.2009.00669.x
Zhou, J. (2008). Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management? Research in Accounting Regulation, 20, 187-192. doi:https://doi.org/10.1016/S1052-0457(07)00210-X

(Al-Nohood et al., 2024)
Al-Nohood, S., Hamid, M. A. bin A., & Latiff, A. R. A. (2024). Impact of Board of Directors’ Characteristics on Accrual and Real Earnings Management among Jordanian Listed Firms: Conceptual Paper. International Journal of Academic Research in Accounting Finance and Management Sciences, 14(1), 455–471.

Copyright: © 2024 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seenavc at: http://creativecommons.org/licences/by/4.0/legalcode