… the board characteristics impacts on earnings management, … board characteristics such as
(board independence, board … ) have an impact on earnings management? Firstly the study …

… effect of the board of directors’ characteristics on real earnings management in Jordanian
nonfinancial companies … The sample size is 131 companies during the period of 2015–2017. …

… by empirically examining the effect of board characteristics on earnings management (EM) …
examining whether firm size moderates the relationship between board characteristics and …

… The primary objective of this study is to explore the impact of board characteristics on
earnings management in the Indian context. After 57 years, a new Companies Act 2013 was …

… on company efficiency. Particularly, we examined the interactive effect of earnings management
and board characteristics on firm efficiency. The results of this study are presented below…

… management practices in Malaysia. In this study, we not only … impact of company characteristics
on earnings management, … of board characteristics, particularly board race on earnings …

… the effectiveness of board of directors in mitigating earnings management practice within the
… investigates several board characteristics and evaluates whether these characteristics have …

… board chairman characteristics on the level of real earnings management for listed firms with
the lowest positive earnings … indicate that board chairman independence and real earnings …

… earnings management however very limited research is done to investigate the impact of firm
characteristics on earnings management … firm characteristics and earnings management in …

… relation between earnings management and corporate governance characteristics specially
board size, audit committee, concentration of ownership and composition of a firm’s board of …