المستخلص: |
This research aimed to: Investigate whether corporate governance mechanisms affect earnings management on Banks registered in the Egyptian Stock Exchange. The main objective of the research paper is measuring The Effect of Corporate Governance in Earnings Management on Banks registered in the Egyptian Stock Exchange. 1 examined the issue of whether corporate governance mechanisms affect earnings management on Banks registered in the Egyptian Stock Exchange. Using measures of earnings management - the model of Loan Loss Provision (LLP). Finding that Banks with strong mechanisms of governance leads to a reduction of earnings management practices. Independence of the Board of Directors, Size board, Duplicate Director, are related to earnings management behavior through the use of discretionary loan loss provisions (LLPs).
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