FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH

Fatima Abdul Hamid , Chaabane Oussama Houssem Eddine, Abdullah Mohamed Ayedh, Abdelghani Echchabi

External / Open Access

2014 Economic Review

Abstract

This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and leverage) with earnings management practices. The study applies a comprehensive meta-analysis of the findings of 25 journal articles published between 2003 and 2013. The analysis permits this research to accumulate and assimilate the results of previous literature, and their generalization to a wider range of settings. The results showed that all corporate governance and financial characteristics variables have a significant association with earnings management practices.

Full Title FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH

Primary Author Fatima Abdul Hamid

Co-Authors Chaabane Oussama Houssem Eddine, Abdullah Mohamed Ayedh, Abdelghani Echchabi

Publication Type Journal Article

Year 2014

Journal Economic Review

Volume / Issue Vol. 12, No. 2

Category Corporate Governance

Institution External / Open Access

Access Open Access

Added to Library March 24, 2026

Cite This Publication

APA

Fatima Abdul Hamid, Chaabane Oussama Houssem Eddine, Abdullah Mohamed Ayedh, Abdelghani Echchabi (2014). FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH. *Economic Review*, 12(2), .

MLA

Fatima Abdul Hamid. "FIRMS’ FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH." *Economic Review*, vol. 12, no. 2, 2014, pp. .