publication . Article . 2021

The Impact of Corporate Governance on Earnings Management in Palestine: The Moderating Effects of Political Instability

Ali Hassan Ibraheem Aljadba; Norhaziah Nawai; Nur Hidayah Laili;
Open Access Persian
  • Published: 01 Apr 2021 Journal: Journal of Information Technology Management, volume 13, issue 2, pages 113-138 (issn: 2008-5893, eissn: 2423-5059, Copyright policy)
  • Publisher: University of Tehran
Abstract
The purpose of this paper is to investigate the role of political instability in the context of the association between board of directors (BOD) and audit committee (AC) quality as indicators of corporate governance effectiveness and earnings management (EM). The non-financial listed companies on the Palestine Exchange (PEX) between the period from 2011 to 2018 were the samples of the study. Based on the OLS regression results by using a panel data of 232 observations, the findings show that the BOD quality is positively related to EM, while AC quality is negatively associated with EM. The results also reveal that political instability plays a moderating role by...
Subjects
free text keywords: corporate governance, political instability, earnings management, board of directors, audit committee, palestine, Information resources (General), ZA3040-5185
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