期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：1
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study examined how the boards' characteristics impact earnings management among the UAE market's Real Estate companies. The Board Characteristics such as (Board Size, Board Gender Diversity, Board Meeting, and Board Independence). This study applied a quantitative research approach, secondary data, a sample of 6 Real Estate companies selected from 12 real estate companies listed in the Abu Dhabi Exchange market and Dubai Financial Market in UAE for 2018 and 2019. This study's findings indicated that Board Independence and Board Size had no impact on reducing earnings management. In contrast, Board Gender diversity has an insignificant effect on reducing earnings management. Finally, Board Meeting has a significant impact on the reduction of earnings management..
