Impact of Corporate Governance on Earning Management & Reliability of Financial Reporting: Case of Egyptian Listed Manufacturing Firms
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Abdel Megeid, Nevine Sobhy (Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | أبريل |
| الصفحات: | 5 - 26 |
| ISSN: |
2636-2562 |
| رقم MD: | 715686 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Corporate Governance | Earnings Management | Financial Reporting Reliability | Egyptian Listed Manufacturing Firms
|
| رابط المحتوى: |
عدد مرات التحميل
28
| المستخلص: |
This research seeks to investigate how the corporate governance characteristics affect earning management and in turn the reliability of financial reporting. Quantitative methods are used to test the relationships between corporate governance characteristics as an independent variables and earnings management as a dependent variable. The data drawn from annual reports of 35 Egyptian listed manufacturing firms during 2006- 2010. This research used the modified Jones model to examine the extent of earnings management. The results indicate that management of earnings is negatively related to corporate governance and that the latter is positively correlated with the reliability of the financial reporting process. |
|---|---|
| ISSN: |
2636-2562 |
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