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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Main Authors:	Abdul Hamid, Fatima, Eddine, Chaabane Oussama, Ayedh, Abdullah Mohamed, Echchabi, Abdelghani
Format:	Article
Language:	English
Published:	University of Tuzla 2014
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/48732/ http://irep.iium.edu.my/48732/ http://irep.iium.edu.my/48732/1/Paper4_%281%29.pdf

id	iium-48732
recordtype	eprints
spelling	iium-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 PeerReviewed 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
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	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/ http://irep.iium.edu.my/48732/ http://irep.iium.edu.my/48732/1/Paper4_%281%29.pdf
first_indexed	2023-09-18T21:09:04Z
last_indexed	2023-09-18T21:09:04Z
_version_	1777411130304495616

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

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