| LEADER |
02210nam a22002057a 4500 |
| 001 |
0060390 |
| 044 |
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|b مصر
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| 100 |
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|9 342197
|a Abd Alsalam, Nouran Nabil
|e Author
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| 245 |
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|a The impact of Board of Directors Characteristics on Earnings Management and Credibility of Financial Statements
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| 260 |
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|b جامعة بورسعيد - كلية التجارة
|c 2012
|g يونيو
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| 300 |
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|a 96 - 124
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| 336 |
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|a بحوث ومقالات
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| 500 |
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|a النص باللغة الإنجليزية
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| 520 |
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|b 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.
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| 653 |
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|a الشركات الإقتصادية
|a مجالس الإدارة
|a إدارة الأرباح
|a التقارير المالية
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 029
|e The Financial & Commercial Researches Journal
|f Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tugariyyaẗ
|l 001
|m ع1
|o 0475
|s مجلة البحوث المالية والتجارية
|v 013
|x 2090-5327
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| 856 |
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|u 0475-013-001-029.pdf
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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| 999 |
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|c 663347
|d 663347
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