FIRMS' FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH

Fatima Abdul Hamid (), Chaabane Oussama Houssem Eddine (), Abdullah Mohamed Ayedh () and Abdelghani Echchabi ()
Additional contact information
Fatima Abdul Hamid: International Islamic university Malaysia
Chaabane Oussama Houssem Eddine: International Islamic university Malaysia
Abdullah Mohamed Ayedh: Islamic Science University of Malaysia
Abdelghani Echchabi: Effat University, Saudi Arabia

Economic Review: Journal of Economics and Business, 2014, vol. 12, issue 2, 49-72

Abstract: This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and leverage) with earnings management practices. The study applies a comprehensive meta-analysis of the findings of 25 journal articles published between 2003 and 2013. The analysis permits this research to accumulate and assimilate the results of previous literature, and their generalization to a wider range of settings. The results showed that all corporate governance and financial characteristics variables have a significant association with earnings management practices.

Keywords: meta-analysis; earnings management; corporate governance; financial characteristics (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.ef.untz.ba/images/Casopis/November2014/Paper4.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tuz:journl:v:12:y:2014:i:2:p:49-72

Access Statistics for this article

Economic Review: Journal of Economics and Business is currently edited by Zijad Dzafic

More articles in Economic Review: Journal of Economics and Business from University of Tuzla, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Senad Celikovic ().