Effects of corporate governance on earnings management. (c2016)

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dc.contributor.author Al-Hafi, Lama M.
dc.date.accessioned 2016-09-27T06:07:26Z
dc.date.available 2016-09-27T06:07:26Z
dc.date.copyright 2016 en_US
dc.date.issued 2016-09-27
dc.date.submitted 2016-05-10
dc.identifier.uri http://hdl.handle.net/10725/4410
dc.description.abstract Effects of corporate governance practices on various financial, managerial, and operational activities within organizations have been extensively studied in the previous two decades. Earnings management, viewed as legal and appropriate means by some researchers and illegal by others, is one of the financial activities that could be impacted by the corporate governance practices of the organization. Higher level of implementation of the corporate governance components (transparency of financial data, board of directors, ownership structure, corporate social responsibility and audit committee) is thought to reduce unfavorable earnings management. Several recent studies have concluded that Lebanese corporations do not give corporate governance much importance. Moreover, earnings management has not been tested thoroughly within the Lebanese context. This study focuses on determining the impact of good corporate governance practices on reducing unfavorable earnings management activities. In particular, the study aims at identifying the corporate governance components to reducing unfavorable earnings management by Lebanese organizations. Data were collected from questionnaires which were distributed to employees working at various Lebanese companies and having a certain level of familiarity with their company’s financial reporting. Results show that companies with higher degree of independence of the board of directors, effective audit committee, transparency in terms of financial reporting, and good corporate social responsibility practices tend to have less unfavorable earnings management. en_US
dc.language.iso en en_US
dc.subject Corporate governance -- Lebanon en_US
dc.subject Business enterprises -- Finance en_US
dc.subject Social responsibility of business en_US
dc.subject Audit committees en_US
dc.subject Dissertations, Academic en_US
dc.subject Lebanese American University -- Dissertations en_US
dc.title Effects of corporate governance on earnings management. (c2016) en_US
dc.type Thesis en_US
dc.title.subtitle the case of Lebanon en_US
dc.term.submitted Spring en_US
dc.author.degree Master of Bus. Administration en_US
dc.author.school SOB en_US
dc.author.idnumber 201306174 en_US
dc.author.commembers Kassar, Abdel Nasser en_US
dc.author.commembers Araissi, Mahmoud en_US
dc.author.department N/A en_US
dc.description.embargo N/A en_US
dc.description.physdesc 1 hard copy: xiv, 84 leaves; 31 cm. available at RNL. en_US
dc.author.advisor El Gammal, Walid en_US
dc.keywords Corporate Governance en_US
dc.keywords Transparency of Financial Statements en_US
dc.keywords Ownership Structure en_US
dc.keywords Board of Directors en_US
dc.keywords Audit Committee en_US
dc.keywords Corporate Social Responsibility en_US
dc.keywords Earnings Management Practices en_US
dc.description.bibliographiccitations Includes bibliographic references (leaves 65-77). en_US
dc.identifier.doi https://doi.org/10.26756/th.2016.14 en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/thesis.php en_US
dc.publisher.institution Lebanese American University en_US

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