Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach
This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and leverage) with...
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University of Tuzla
2014
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my.iium.irep.487322018-01-03T08:25:11Z http://irep.iium.edu.my/48732/ Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach Abdul Hamid, Fatima Eddine, Chaabane Oussama Ayedh, Abdullah Mohamed Echchabi, Abdelghani HF5601 Accounting. Bookkeeping This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and leverage) with earnings management practices. The study applies a comprehensive meta-analysis of the findings of 25 journal articles published between 2003 and 2013. The analysis permits this research to accumulate and assimilate the results of previous literature, and their generalization to a wider range of settings. The results showed that all corporate governance and financial characteristics variables have a significant association with earnings management practices University of Tuzla 2014-11 Article REM application/pdf en http://irep.iium.edu.my/48732/1/Paper4_%281%29.pdf Abdul Hamid, Fatima and Eddine, Chaabane Oussama and Ayedh, Abdullah Mohamed and Echchabi, Abdelghani (2014) Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach. Economic Review - Journal of Economics and Business, XII (2). pp. 49-72. ISSN 1512-8962 http://www.ef.untz.ba/images/Casopis/November2014/Paper4.pdf |
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HF5601 Accounting. Bookkeeping Abdul Hamid, Fatima Eddine, Chaabane Oussama Ayedh, Abdullah Mohamed Echchabi, Abdelghani Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach |
description |
This paper aims to investigate the association
between firm’s corporate governance and
financial attributes (namely, board of directors’
size, board of directors’ independence, chief
executive officer (CEO) duality, ownership
structure, audit type, firm’s size, firm’s return
and leverage) with earnings management
practices. The study applies a comprehensive
meta-analysis of the findings of 25 journal
articles published between 2003 and 2013. The
analysis permits this research to accumulate
and assimilate the results of previous literature,
and their generalization to a wider range of
settings. The results showed that all corporate
governance and financial characteristics
variables have a significant association with
earnings management practices |
format |
Article |
author |
Abdul Hamid, Fatima Eddine, Chaabane Oussama Ayedh, Abdullah Mohamed Echchabi, Abdelghani |
author_facet |
Abdul Hamid, Fatima Eddine, Chaabane Oussama Ayedh, Abdullah Mohamed Echchabi, Abdelghani |
author_sort |
Abdul Hamid, Fatima |
title |
Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach |
title_short |
Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach |
title_full |
Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach |
title_fullStr |
Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach |
title_full_unstemmed |
Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach |
title_sort |
firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach |
publisher |
University of Tuzla |
publishDate |
2014 |
url |
http://irep.iium.edu.my/48732/1/Paper4_%281%29.pdf http://irep.iium.edu.my/48732/ http://www.ef.untz.ba/images/Casopis/November2014/Paper4.pdf |
_version_ |
1643613415848017920 |
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13.18916 |