Corporate governance and overproduction for state owned and privately owned companies
Joint Authors
Buhayri, Ahmad Hani
Abu al-Izz, Muhammad al-Said
Baghdadi, Ahmad Muhammad
Source
Issue
Vol. 41, Issue 3 (30 Sep. 2019), pp.3-26, 24 p.
Publisher
Zagazig University Faculty of Commerce
Publication Date
2019-09-30
Country of Publication
Egypt
No. of Pages
24
Main Subjects
Topics
Abstract EN
This study investigates the relationship between corporate governance mechanisms and earnings manipulation by overproduction in state owned compared with privately owned companies.
Abnormal production cost (APROD) is used to measure overproduction practices.
An empirical model is developed in which the abnormal production cost represents the dependent variable.
The APROD model is tested using a sample of manufacturing companies containing state-owned and privately-owned companies over the period from 2010 to 2017, with 743 firm–year observations.
The results show that the board size, board independence, number of audit committee meetings, and financial expertise for audit committee members appear effective mechanisms for curbing manipulation using production costs in state-owned manufacturing companies.
For privately-owned manufacturing companies, the results reveal that only board independence and number of audit committee meetings appear effective mechanisms in constraining manipulation using production costs.
American Psychological Association (APA)
Buhayri, Ahmad Hani& Abu al-Izz, Muhammad al-Said& Baghdadi, Ahmad Muhammad. 2019. Corporate governance and overproduction for state owned and privately owned companies. Journal of Business Research،Vol. 41, no. 3, pp.3-26.
https://search.emarefa.net/detail/BIM-1091748
Modern Language Association (MLA)
Baghdadi, Ahmad Muhammad…[et al.]. Corporate governance and overproduction for state owned and privately owned companies. Journal of Business Research Vol. 41, no. 3 (2019), pp.3-26.
https://search.emarefa.net/detail/BIM-1091748
American Medical Association (AMA)
Buhayri, Ahmad Hani& Abu al-Izz, Muhammad al-Said& Baghdadi, Ahmad Muhammad. Corporate governance and overproduction for state owned and privately owned companies. Journal of Business Research. 2019. Vol. 41, no. 3, pp.3-26.
https://search.emarefa.net/detail/BIM-1091748
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1091748