The Impact of Corporate Governance on Earnings Management in Islamic and Conventional Banks

Hajjar, Christina A. Al; Mokhtar, Ekramy Said; Mandour, Mohamed

doi:10.54729/2789-8296.1046

Cited by 2 publications

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“…Semakin banyak komisaris independen, semakin kuat peran pendisiplinannya kepada manajer, karena komisaris independen cenderung akan menghindari kolusi dengan manajer agar tidak merusak repurtasi mereka. Hasil penelitian (Al Hajjar et al, 2021) mengatakan bahwa komisaris independen dapat mengurangi manajemen laba.…”

Section: Pendahuluanunclassified

“…Januri (2021) menggunakan komite audit dalam penelitiannya dan mendapatkan hasil bahwa komite audit tidak berpengaruh terhadap manajemen laba. Menurut Al Hajjar et al (2021) dewan komisaris independen berpengaruh negatif terhadap manajemen laba.…”

Section: Corporate Governanceunclassified

“…Hasil penelitian ini sejalan dengan hasil penelitian (Al Hajjar et al, 2021;El Diri et al, 2020) yang mengatakan bahwa corporate governance yang diukur menggunakan proksi komisaris independen berpengaruh negatif terhadap manajemen laba.…”

Section: Corporate Governance Berpengaruh Negatif Dan Signifikan Terh...unclassified

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Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Corporate Governance terhadap Manajemen Laba pada Sektor Konsumsi (BEI) Tahun 2019-2022

Isnawati,

I Gusti Ketut Agung Ulupui,

Mardi

et al. 2023

JAPA

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The purpose of this study is to examine whether Information Asymmetry, Company Size and Corporate Governance have an influence on Earning Management. The population which is used as the object of this study are companies from the non-cyclicals consumer sector that are listed on the Indonesia Stock Exchange (IDX) in 2019 - 2022. Out of a total of 98 population, there are 65 companies that meet the criteria to be used as sample in this study. The results of this study indicate that: (1) Information Asymmetry has a significant positive effect on Earning Management, (2) Company Size has no significant effect on Earning Management, (3) Corporate Governance has a significant negative effect on Earning Management.

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Section: Pendahuluanunclassified

Section: Corporate Governanceunclassified

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Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Corporate Governance terhadap Manajemen Laba pada Sektor Konsumsi (BEI) Tahun 2019-2022

Isnawati,

I Gusti Ketut Agung Ulupui,

Mardi

et al. 2023

JAPA

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Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?

Almarayeh,

Aibar-Guzman,

Suárez-Fernández

2024

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Purpose In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries. Design/methodology/approach The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management. Findings The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management. Research limitations/implications The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context. Practical implications Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted. Originality/value To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

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The Impact of Corporate Governance on Earnings Management in Islamic and Conventional Banks

Cited by 2 publications

References 0 publications

Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Corporate Governance terhadap Manajemen Laba pada Sektor Konsumsi (BEI) Tahun 2019-2022

Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Corporate Governance terhadap Manajemen Laba pada Sektor Konsumsi (BEI) Tahun 2019-2022

Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?

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