Approaches adopted in measuring the impact corporate earnings management governance mechanisms in reduced | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 93, July 2018, Pages 26-56 | ||
| Authors | ||
| A. D. Bushra Najim Abdullah al-Mashhadani; M. D. Layla Naji al-Majid al-Fatlawi | ||
| Abstract | ||
| The search aims to show the effect of corporate governance in limiting the practices in earnings management as some companies practice earnings management through the interference in the measuring and accounting disclosure taking into consideration the flexibility in the accounting standards to choose between the methods and policies of the accounting alternatives . The used Junes amended sample to measure the earnings management an also used developed Indications promoted by The China Securities Regulatory Commission (CSRE) were used to measure the level of corporate governance in 42 companies listed in Amman (SE) and 20 companies listed in Iraqi (SE) and from all different economic sectors for the period 2006-2009, the search concluded a group of conclusions and recommendations The researchers recommended that it is vital to Issue laws and legislations concerned with corporate governance and a guide of the obligatory rules to be practiced by the Iraqi companies due to its impact on reducing the earnings management implementations. | ||
| Keywords | ||
| Axis Accounting | ||
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