The impact of Board of Directors Characteristics on Earnings Management and Credibility of Financial Statements

المصدر:	مجلة البحوث المالية والتجارية
الناشر:	جامعة بورسعيد - كلية التجارة
المؤلف الرئيسي:	Abd Alsalam, Nouran Nabil (Author)
المجلد/العدد:	ع1
محكمة:	نعم
الدولة:	مصر
التاريخ الميلادي:	2012
الشهر:	يونيو
الصفحات:	96 - 124
ISSN:	2090-5327
رقم MD:	663347
نوع المحتوى:	بحوث ومقالات
قواعد المعلومات:	EcoLink
مواضيع:	الشركات الإقتصادية \| مجالس الإدارة \| إدارة الأرباح \| التقارير المالية
رابط المحتوى:	PDF (صورة) PDF (نص) HTML

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المستخلص:	Optimal decision-making is based on the quality of information available to the decision maker. Published financial statements are the - major sources of financial information available to investors and other stakeholders. The credibility of these financial statements has very salient implications for the quality of decisions that investors can make. This research examines the influence of the governance role of the board of directors' characteristics on Earnings Management and the credibility of financial statements by using secondary data of forty three companies listed in the Egyptian stock market for the year 2004 to 2008. Board characteristics have been measured by proportion of outside director, board size, and CEO duality. Whereas earnings management has been quantified by discretionary accruals. Modified Cross Sectional Jones Model (1995) has been used to determine the Earnings management. The secondary data was analyzed using multiple regression analysis, logistic regression, two stage least square regression, and one way ANOVA analysis. According to the statistical results and findings, all of the research hypotheses were accepted except the fifth hypothesis.
وصف العنصر:	النص باللغة الإنجليزية
ISSN:	2090-5327