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：3
页码：1-9
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study aims to reveal the impact of Board of Directors characteristics on reducing the Earnings Management (EM) practices at (94) non-financial companies listed on ASE, where data collected through the financial reports for the period (2015-2020). Researchers measured the independent variable through specific measurements represented in the Board Size (BdSiz), Board Independence (BdInd), Board Meeting (BdMeet), Business Results (LOSS), and Firm Size (FirmSiz)and used the Jones model to measure EM. The study found that BdInd, BdMeet, and FirmSiz has an impact on the reduction of EM practices while the BdSiz and the disclosure of business LOSS don’t affect the reduction of EM practices, where researchers used EVIEWS statistical program to retrieve results.
关键词：Board of Directors Characteristics;Board Independence;Board Meeting;Board Size;Earnings Managemen
