Impact of board of directors attributes on real|based earnings ...

Impact of board of directors attributes on real-based earnings ...

The empirical results of this paper revealed that the board size is negatively and significantly correlated with REM proxies, except for ...

(PDF) Impact of board of directors attributes on real-based earnings ...

The results of the system generalized method of moment model revealed that the board size is negatively and significantly correlated with REM ...

Impact of board of directors attributes on real-based earnings ...

The results of the system generalized method of moment model revealed that the board size is negatively and significantly correlated with REM proxies, except ...

Impact of board of directors attributes on real-based earnings ...

In: Future Business Journal, Vol. 8, 56, 02.12.2022. ... AU - Attia, Eman F. AU - Ismail, Tariq H. ... N2 - This paper aims at investigating the ...

Impact of Board Attributes on Real Earnings Management of Listed ...

The study documents that board size and board financial expertise has significant negative impact on real earnings management of the listed consumer goods ...

The Effect of Board Attributes on Real Earnings Management in ...

The regression result shows that board meeting and board expertise have a significant positive impact on real earnings management. Whereas, female directors has ...

The Effect of Board Director's Characteristics on - ProQuest

The study finds a negative impact of board size, board independence, and board meetings on the sales manipulation. Concerning the CEO chairman duality, the ...

"The Effects of Board and Audit Committee Characteristics on Real ...

Additionally, the number of outside directorships held by audit committee members, the number of outside directorships held by independent board members, and ...

Impact of board of directors attributes on real-based earnings ... - OUCI

AbstractThis paper aims at investigating the effect of board of directors attributes on real earnings management (REM). A panel data of 78 Egyptian listed ...

The Effect of Board Director's Characteristics on Real Earnings ...

The study finds a negative impact of board size, board independence, and board meetings on the sales manipulation. Concerning the CEO chairman duality, the ...

Impact of Board of Directors' Characteristics on Accrual and Real ...

Accrual-based and real earnings management activities around seasoned equity offerings. Journal of accounting and Economics, 50(1), 2-19 ...

Impact of board of directors attributes on real-based earnings ...

Impact of board of directors attributes on real-based earnings management: further evidence from Egypt. Eman F. Attia, Tariq H. Ismail, Messaoud Mehafdi.

The impact of board characteristics on earnings management

This study explores the effect of the board of directors' characteristics on real earnings management in Jordanian non- financial companies listed on the ...

The Effect of Board Attributes on Real Earnings Management in ...

The purpose of this study is to examine the relationship between board attributes and real earnings management of listed Nigerian financial institutions.

Do board characteristics mitigate real and accrual- based earnings ...

study the impact of board of directors' characteristics on accrual and real - based earnings management as measured by discretionary accruals and abnormal ...

The impact of board characteristics and ownership structure on ...

Firms with high state ownership reduce upward earnings management. Stakeholders should be more cautious of firms with high average board age, high ownership ...

Effects of Board Characteristics on Accruals Earnings Management ...

The appropriate composition of the board is essential for an effective system of corporate governance. The Board of Directors (board) is the body that is ...

Table 7 Governance Indicators and ABCFO - Future Business Journal

This paper aims at investigating the effect of board of directors attributes on real earnings management (REM). A panel data of 78 Egyptian listed companies ...

Differences in the influence of the board of directors ... - Journal UII

Real earnings management involves genuine alterations to operational decisions that affect financial reporting. Design/methodology/approach – ...

The impact of board characteristics on earnings management

The study found a negative and statistically significant impact for both: board members' independence and board members' financial experience on earnings ...