The impact of board characteristics on earnings management

Journal of Governance and Regulation

article

Mahmoud Mohmad Aleqab¹  Maha Mohammad Ighnaim¹ 

[1] Yarmouk University

关键词: Board Characteristics;    Earnings Management;    Real Activities;    Amman Stock Exchange;   

DOI  :  10.22495/jgrv10i3art1

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

This study explores the effect of the board of directors’ characteristics on real earnings management in Jordanian non-financial companies listed on the Amman Stock Exchange. The sample size is 131 companies during the period of 2015–2017. The study uses a board of directors’ size, board members’ independence, board members’ financial experience, number of board meetings, membership in more than one board, and the ownership of board members of company shares to represent the board of directors’ characteristics. Real earnings management is measured using the Roychowdhury model (2006). A multiple regression analysis (panel data) is used to investigate the effect of the board of directors’ characteristics on real earnings management. The study found a negative and statistically significant impact for both: board members’ independence and board members’ financial experience on earnings management through real activities against the previous studies’ findings, this research measured the impact of real activities. On the other hand, the study did not find any statistically significant effect of the additional earnings management variables through actual activities.

【 授权许可】

CC BY-NC