Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq

This study investigates the influence of corporate governance and government equity ownership on earnings management among listed companies in Iraqi Stock Exchange. Specifically, the study examines the audit committee independence, board independence and the existences of government equity participa...

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Main Author:	Hussein, Noor Abbas
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/8873/1/S816532_01.pdf https://etd.uum.edu.my/8873/2/S816532_02.pdf https://etd.uum.edu.my/8873/3/s816532_references.docx
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id	my-uum-etd.8873
record_format	uketd_dc
spelling	my-uum-etd.88732022-11-27T06:28:45Z Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq 2018 Hussein, Noor Abbas Abdul Malak, Siti Seri Delima College of Business (COB) College of Business (COB) HF5601-5689 Accounting This study investigates the influence of corporate governance and government equity ownership on earnings management among listed companies in Iraqi Stock Exchange. Specifically, the study examines the audit committee independence, board independence and the existences of government equity participation on earnings management. The study employed data extracted from the annual report of 69 films having the required data for the period of 2012-2015. The study used Panel Corrected Standard Error regression model to the test the association between the variables. The results obtained from the analysis revealed a significant and negative association between government equity ownership, audit committee independence and earnings management. In addition, the results revealed a significant and positive association between board independence and earnings management. To best of the researcher's knowledge, there is little or non-existing literature that examine government equity participation in the Iraqi context. Regulatory authority in Iraq can use the findings of this study to make relevant regulatory pronouncement. 2018 Thesis https://etd.uum.edu.my/8873/ https://etd.uum.edu.my/8873/1/S816532_01.pdf text eng public https://etd.uum.edu.my/8873/2/S816532_02.pdf text eng public https://etd.uum.edu.my/8873/3/s816532_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Malak, Siti Seri Delima
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Hussein, Noor Abbas Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq
description	This study investigates the influence of corporate governance and government equity ownership on earnings management among listed companies in Iraqi Stock Exchange. Specifically, the study examines the audit committee independence, board independence and the existences of government equity participation on earnings management. The study employed data extracted from the annual report of 69 films having the required data for the period of 2012-2015. The study used Panel Corrected Standard Error regression model to the test the association between the variables. The results obtained from the analysis revealed a significant and negative association between government equity ownership, audit committee independence and earnings management. In addition, the results revealed a significant and positive association between board independence and earnings management. To best of the researcher's knowledge, there is little or non-existing literature that examine government equity participation in the Iraqi context. Regulatory authority in Iraq can use the findings of this study to make relevant regulatory pronouncement.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Hussein, Noor Abbas
author_facet	Hussein, Noor Abbas
author_sort	Hussein, Noor Abbas
title	Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq
title_short	Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq
title_full	Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq
title_fullStr	Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq
title_full_unstemmed	Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq
title_sort	earnings management, corporate governance and government equity ownership: empirical evidence from iraq
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2018
url	https://etd.uum.edu.my/8873/1/S816532_01.pdf https://etd.uum.edu.my/8873/2/S816532_02.pdf https://etd.uum.edu.my/8873/3/s816532_references.docx
_version_	1776103704529731584

Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq

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