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Sustainable Finance

Governance mechanisms and earnings management practices: evidence from Egypt

ديسمبر 23, 2018

/ Ahmed Abou Samak

This study develops an aggregate corporate governance index (ACGINX) composed of four individual corporate governance (CG) indices – disclosure and transparency index, board of directors index (BoDINX), shareholders’ rights and investor relations index and ownership and control structure index – to investigate the assumed effect of each sub-index and the ACGINX on mitigating the practices of earnings management in the Egyptian context during 2008–2016. In addition to the effect of board size,...


Sustainable Finance

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ديسمبر 01, 2018

/ muath alhasan


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