Publication:
A Descriptive Analysis of Corporate Governance Mechanisms and Earnings Management in Palestine

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dc.contributor.authorAli Aljadbaen_US
dc.contributor.authorNorhaziah Nawaien_US
dc.contributor.authorNur Hidayah Lailien_US
dc.date.accessioned2024-05-28T06:39:07Z
dc.date.available2024-05-28T06:39:07Z
dc.date.issued2023
dc.date.submitted2023-10-2
dc.descriptionVol 24, No 1en_US
dc.description.abstractResearch aims: The article aims to describe corporate governance (CG) characteristics and the extent of earnings management (EM) practices in non-financial firms listed on the Palestine Exchange from 2011 to 2018. Design/Methodology/Approach: The study employed the quantitative methodology. Collected data were summarized quantitatively using descriptive analysis with STATA 14. CG data were retrieved manually from published annual financial reports, while financial data for the EM calculation were collected from Thomson ONE. Research findings: Listed non-financial firms in Palestine only moderately complied with the Palestinian Code of Corporate Governance. Some Palestinian firms have also established an audit committee, one of the most important corporate governance mechanisms. Theoretical contribution/Originality: The findings provide insight into CG and EM in Palestine for regulators and policymakers. Practitioner/Policy implication: The results can assist policymakers in strengthening existing regulations and updating the current code of CG or introducing new policies to mitigate EM.en_US
dc.identifier.citationAljadba, A., Nawai, N., & Laili, N. H. (2023). A Descriptive Analysis of Corporate Governance Mechanisms and Earnings Management in Palestine. Journal of Accounting and Investment, 24(1), 155-168.en_US
dc.identifier.doi10.18196/jai.v24i1.16187
dc.identifier.epage168
dc.identifier.issn2622-6413
dc.identifier.issue1
dc.identifier.spage155
dc.identifier.urihttps://journal.umy.ac.id/index.php/ai/article/view/16187
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7486
dc.identifier.volume24
dc.language.isoen_USen_US
dc.publisherUniversitas Muhammadiyah Yogyakartaen_US
dc.relation.ispartofJournal of Accounting and Investmenten_US
dc.subjectCorporate Governance; Earnings Management; Descriptive Analysis; Palestineen_US
dc.titleA Descriptive Analysis of Corporate Governance Mechanisms and Earnings Management in Palestineen_US
dc.typeArticleen_US
dspace.entity.typePublication

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