Corporate Governance and its Impact on Earnings Management رسالة ماجستير

Abstract

This study aims to investigate the Corporate Governance and its Impact on Earnings Management, By answering sub-questions, To what extent do Palestinian Industrial Corporations practice earnings management? Is there a relationship between board meetings and earnings management practices? Is there a relationship between the case Dual positions of executives, and the earning management practices? Is there a relationship between the audit committee's independence and earnings management practices? How corporate governance dimensions and control factors affect earnings management? The analytical descriptive approach was used in this study. Primary data were collected from the hole (13) industrial firms listed on the PSE, The data engaged in this research is comprehensive, hailing from the Companies Directory issued by the PSE and spanning over five years, from 2017 to 2021, This study utilized the Microsoft Excel and Statistical Package for Social Sciences-SPSS V.25 for processing and analyzing data. The results of the study show the nonexistence of discernible earnings management practices within these companies. The size of the board does not play a significant role in determining the level of earnings management practices. This implies that the size of the company does not significantly affect the quality of earnings reported. The dimensions of corporate governance and the controlling variables, such as company size, financial leverage ratio, and type of audit firm, did not demonstrate a significant impact on earnings management practices. The audit committee's practices do not directly influence the tendency or extent of earnings management practices in these entities.