تأثير حوكمة الشركات في الحد من ممارسات إدارة الأرباح

الملخص EN

This study aims to provide an indicator of the level of earning management in Iraq compared to a group of countries, as well as the impact of governance on the earning management based on accrual.

The research sample was in 24 countries from around the world, including Iraq.

The governance index for the countries was provided by the Governance Metrics International (GMI), while earning management measures were provided for the countries from the Enomoto et al.

2015 study, with the exception of Iraq, where 20 Iraqi industrial companies were selected to measure the level of earning management.

The study found that corporate governance has a significant impact on reducing the level of earning management