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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| 語言: | eng eng eng |
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2018
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| 在線閱讀: | 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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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 |