تأثير ضوابط تشكيل لجان المراجعة في الحد من ممارسات إدارة الأرباح : دراسة تطبيقية على المصارف الفلسطينية المساهمة العامة
Other Title(s)
The effect of audit committees formation controls on reducing earnings management practices: applied study on Palestinian banks public shareholding
Author
Source
Issue
Vol. 22, Issue 1 (30 Jun. 2021), pp.331-379, 49 p.
Publisher
Jerash University the Deanship of Scientific Research and Postgraduate Studies
Publication Date
2021-06-30
Country of Publication
Jordan
No. of Pages
49
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study aims to identify the effect of Audit Committees formation controls proxy by (Independence of the Audit Committee, Rights and duties, Experience of Audit, Committee Members, Disclosure of the Audit Committee) on reducing earnings management practices, In addition to investigate the existence of earnings management practices of Palestinian banks Public Shareholding listed in Palestine exchange (PEX).
Some boards of companies approach the earnings management practices through the influence of the measurement processes and accounting disclosure that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting alternatives.
To achieve the objectives of the study the researcher used Jones amended model (Jones, 1991), (Dechow, et al., 1995-1996), which focuses on measuring the total accruals for the measurement of earnings management practices, also been used a group of control variables.
The sample of the study consisted of all public shareholding banks, which are about (6) banks, throughout the years 2014-2016.
Also, a questionnaire was designed and distributed to financial departments in banks.
The results of the study revealed that public shareholding banks have been exercising earnings management during the years of the study, also there are varying effects of the audit committees formation controls on reducing profit management practices, and that there are effect of (the ratio of financial leverage, and the size of the banks) on the earnings Management Practices of banks.
The researcher offered a number of recommendations among which banks should pay attention to the audit committees formation controls, as these controls have an effect on reducing the use of discretionary by managements.
Also, the study recommended the need for encouraging Palestinian auditing firms to deal with international audit firms, which have the resources, capabilities, reputation, and adheres to strict standards of quality.
American Psychological Association (APA)
الكببجي، مجدي وائل. 2021. تأثير ضوابط تشكيل لجان المراجعة في الحد من ممارسات إدارة الأرباح : دراسة تطبيقية على المصارف الفلسطينية المساهمة العامة. جرش : للبحوث و الدراسات،مج. 22، ع. 1، ص ص. 331-379.
https://search.emarefa.net/detail/BIM-1343863
Modern Language Association (MLA)
الكببجي، مجدي وائل. تأثير ضوابط تشكيل لجان المراجعة في الحد من ممارسات إدارة الأرباح : دراسة تطبيقية على المصارف الفلسطينية المساهمة العامة. جرش : للبحوث و الدراسات مج. 22، ع. 1 (حزيران 2021)، ص ص. 331-379.
https://search.emarefa.net/detail/BIM-1343863
American Medical Association (AMA)
الكببجي، مجدي وائل. تأثير ضوابط تشكيل لجان المراجعة في الحد من ممارسات إدارة الأرباح : دراسة تطبيقية على المصارف الفلسطينية المساهمة العامة. جرش : للبحوث و الدراسات. 2021. مج. 22، ع. 1، ص ص. 331-379.
https://search.emarefa.net/detail/BIM-1343863
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 368-379
Record ID
BIM-1343863