Purpose: The current research inspects the moderation role of ownership concentration on chief executive officer (CEO) characteristics and real earnings management (REM) relationship in Jordan.Design/methodology/approach: Driscoll–Kraay regressions were run using data from 348 firm-year observations for companies listed on the Amman Stock Exchange between 2013 and 2018.Findings: Driscoll–Kraay regressions demonstrate that CEO experience, tenure and political connections improve REM practices. Ownership concentration diminishes and limits REM practices when combined with CEO experience, tenure and political connections, since all three have a negative and significant link with REM.Research limitations/implications: Initial constraints include the study’s lack of generalisability due to a small number of CEO-related parameters. Second, critics of the ideal model for judging EM have a foreseeable flaw. No generally accepted model is perfect.Practical implications: This study’s conclusions are crucial for industry participants, including companies, policymakers, investors and the general public. These findings will help investors, practitioners and regulators understand that businesses with significant ownership concentrations and experienced CEOs have superior earnings and low REM practises.Social implications: The findings of this study have an optimistic impact on the existing body of knowledge. The current literature has yet to properly inspect the moderation role that ownership concentration has on the connotation between CEO characteristics and EM.Originality/value: Despite several research studies in both developed and developing nations, ownership concentration has been almost virtually neglected. The current study could fill a hole in earlier research, rendering it a novel study.

Nigeria is a foremost oil producer in Africa, and thus faces substantial environmental issues like pollution and climate change. Therefore, since green taxation and green innovation emphasize inventing new technologies, mitigating environmental damage, and stimulating sustainability, understanding and encouraging green taxation and green innovation might aid in reducing these environmental challenges and protect natural resources. This study therefore explored the influence of board structure on the link between green taxation, green innovation, and cosmetic accounting practices of firms. This study adopted auxiliary data from the World Bank, OECD, and Nigerian corporations’ annual reports. The analysis included 792 firm-year observations from 2014 to 2021. A logistic regression analysis was performed. This study documented that firms costume their income to avoid paying environmental taxes or to generate a more constructive image of their green practices. Similarly, it was found that green innovations attract firms to engage in cosmetic accounting practice in Nigeria. However, firms’ effective board mechanisms have been found to prevent the likelihood of cosmetic accounting practices. Finally, it was established that green taxes and green innovations could prevent firms from engaging in cosmetic accounting practices in companies with effective board mechanisms. This study is the first to explore the influence of governance structure on the nexus between green taxation and cosmetic accounting practices of firms. The findings of this study provide valuable information to regulatory authorities, policymakers, and companies seeking to promote sustainable growth and green protection.