The impact of board characteristics on earnings management practices : evidence from Egypt

Abstract EN

This study explores the impact of board characteristics on earnings management practices.

In particular, it investigates whether board characteristic in a firm is associated with earnings management.

It uses the annual reports of the Egyptian non-financial firms listed in the EGX 100 index from 2014 to 2018.

The final sample study is 345 firm-year observations.

The earnings management of the annual report is measured using modified jones.

The results of the study concluded that there is an influence on the independence of the members of the board of directors as one of the characteristics of the board of directors on the earnings management.

It also found that there is no relationship between the size of the board of directors and the number of board meetings on the earnings management in the Egyptian environment, during the study period.