FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING 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 earn...
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| Format: | Article |
| Language: | English |
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Faculty of Economics, University of Tuzla
2014-11-01
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| Series: | Economic Review |
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| Online Access: | http://er.ef.untz.ba/index.php/er/article/view/142 |
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| author | Fatima Abdul Hamid Chaabane Oussama Houssem Eddine Abdullah Mohamed Ayedh Abdelghani Echchabi |
| author_facet | Fatima Abdul Hamid Chaabane Oussama Houssem Eddine Abdullah Mohamed Ayedh Abdelghani Echchabi |
| author_sort | Fatima Abdul Hamid |
| collection | DOAJ |
| 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.
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| format | Article |
| id | doaj-art-01996308d5ef4eff9aca3ee8a2e0f512 |
| institution | Kabale University |
| issn | 1512-8962 2303-680X |
| language | English |
| publishDate | 2014-11-01 |
| publisher | Faculty of Economics, University of Tuzla |
| record_format | Article |
| series | Economic Review |
| spelling | doaj-art-01996308d5ef4eff9aca3ee8a2e0f5122025-02-10T00:31:20ZengFaculty of Economics, University of TuzlaEconomic Review1512-89622303-680X2014-11-01122FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACHFatima Abdul Hamid0Chaabane Oussama Houssem Eddine1Abdullah Mohamed Ayedh2Abdelghani Echchabi 3International Islamic university MalaysiaInternational Islamic university Malaysia Islamic Science University of MalaysiaEffat University, Saudi Arabia 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. http://er.ef.untz.ba/index.php/er/article/view/142meta-analysisearnings managementcorporate governancefinancial characteristics |
| spellingShingle | Fatima Abdul Hamid Chaabane Oussama Houssem Eddine Abdullah Mohamed Ayedh Abdelghani Echchabi FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH Economic Review meta-analysis earnings management corporate governance financial characteristics |
| title | FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH |
| title_full | FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH |
| title_fullStr | FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH |
| title_full_unstemmed | FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH |
| title_short | FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH |
| title_sort | firms financial and corporate governance characteristics association with earning management practices a meta analysis approach |
| topic | meta-analysis earnings management corporate governance financial characteristics |
| url | http://er.ef.untz.ba/index.php/er/article/view/142 |
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