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Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach

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

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Abstract

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

Item Type: Article (Journal)
Additional Information: 2424/48732
Uncontrolled Keywords: meta-analysis, earnings management, corporate governance, financial characteristics.
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Fatima Abdul Hamid
Date Deposited: 22 Mar 2016 07:42
Last Modified: 19 Jul 2016 05:47
URI: http://irep.iium.edu.my/id/eprint/48732

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