Abstract
This work studies the impact of corporate governance (audit committee) on real earning management among companies recorded on the Amman stock exchange in Jordan. Wherein, the sample consisted of 92 firms from the industrial and service companies from the period 2009 to 2018. Corporate governance examined through the audit committee size, meetings and gender, whereas real earning management has been quantified using cash flow from operations. In the present study formed by agency theory and employing the panel data method. The findings illustrate that the audit committee size and gender have a negative and significant relationship with real earning management. While the relationship between the meetings of the audit committee and real earning management is significantly positive. This paper provides empirical evidence to help executives, stakeholders make decisions. Consequently, these results offer evidence for the Jordanian executives, investors, and regulators.
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Rahahleh, M.H., Hamzah, A.H.B., Rashid, N. (2022). Corporate Governance and Real Earnings Management: The Role of the Audit Committee Characteristics. In: Musleh Al-Sartawi, A.M.A. (eds) Artificial Intelligence for Sustainable Finance and Sustainable Technology. ICGER 2021. Lecture Notes in Networks and Systems, vol 423. Springer, Cham. https://doi.org/10.1007/978-3-030-93464-4_30
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