Corporate Governance and Earnings Management in Saudi Listed Firms

The system of corporate governance is designed for the effective and efficient operation of corporations on behalf of stakeholders as a mean of enabling various stakeholders to monitor managers effectively against opportunistic behavior. The corporate governance mechanisms have shown in other contex...

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Main Author:	Jassim H, Alshammari Ahmad
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HD2709-2930.7 Corporations
Online Access:	https://etd.uum.edu.my/2231/1/Alshammari_Ahmad_Jassim_H.pdf https://etd.uum.edu.my/2231/2/1.Alshammari_Ahmad_Jassim_H.pdf
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id	my-uum-etd.2231
record_format	uketd_dc
spelling	my-uum-etd.22312013-07-24T12:15:01Z Corporate Governance and Earnings Management in Saudi Listed Firms 2010-05 Jassim H, Alshammari Ahmad Abas, Zakaria College of Business (COB) College of Business HD2709-2930.7 Corporations The system of corporate governance is designed for the effective and efficient operation of corporations on behalf of stakeholders as a mean of enabling various stakeholders to monitor managers effectively against opportunistic behavior. The corporate governance mechanisms have shown in other context of different organizations to affect firms' behavior particularly the earnings management practices. The issue has been tested worldwide and it was shown that earnings management could be affected by the structure of corporate governance of the firms. Therefore, this study aims to investigate the impact of corporate governance mechanisms (i.e. independent director, Board size, board meetings and audit committee characteristics) on earnings management activities in Saudi listed firms for the year 2008. The study is significant due to the lack of empirical studies in the field of corporate governance and earnings management since the Saudi code of corporate governance has been enacted in the late 2006. More interesting this study will be of significant since it tests the period following the financial crisis in order to show whether the earnings management activities have experienced a change during this period compares to the past period as well as whether the corporate governance enhance the earnings quality and help in curbing earnings management in such critical period. The results of the study show that earnings management activities do not experienced any change post enactment of corporate governance code for Saudi listed firms. Furthermore, the corporate governance mechanisms have shown to have no impact on earnings management except for the board meetings which show negative relationship with earnings management. The impactions of the study for regulations are to help them in assessing whether the corporate governance achieved its objectives in order for them to take the corrective actions wherever necessary. 2010-05 Thesis https://etd.uum.edu.my/2231/ https://etd.uum.edu.my/2231/1/Alshammari_Ahmad_Jassim_H.pdf application/pdf eng validuser https://etd.uum.edu.my/2231/2/1.Alshammari_Ahmad_Jassim_H.pdf application/pdf eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000758925 masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abas, Zakaria
topic	HD2709-2930.7 Corporations
spellingShingle	HD2709-2930.7 Corporations Jassim H, Alshammari Ahmad Corporate Governance and Earnings Management in Saudi Listed Firms
description	The system of corporate governance is designed for the effective and efficient operation of corporations on behalf of stakeholders as a mean of enabling various stakeholders to monitor managers effectively against opportunistic behavior. The corporate governance mechanisms have shown in other context of different organizations to affect firms' behavior particularly the earnings management practices. The issue has been tested worldwide and it was shown that earnings management could be affected by the structure of corporate governance of the firms. Therefore, this study aims to investigate the impact of corporate governance mechanisms (i.e. independent director, Board size, board meetings and audit committee characteristics) on earnings management activities in Saudi listed firms for the year 2008. The study is significant due to the lack of empirical studies in the field of corporate governance and earnings management since the Saudi code of corporate governance has been enacted in the late 2006. More interesting this study will be of significant since it tests the period following the financial crisis in order to show whether the earnings management activities have experienced a change during this period compares to the past period as well as whether the corporate governance enhance the earnings quality and help in curbing earnings management in such critical period. The results of the study show that earnings management activities do not experienced any change post enactment of corporate governance code for Saudi listed firms. Furthermore, the corporate governance mechanisms have shown to have no impact on earnings management except for the board meetings which show negative relationship with earnings management. The impactions of the study for regulations are to help them in assessing whether the corporate governance achieved its objectives in order for them to take the corrective actions wherever necessary.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Jassim H, Alshammari Ahmad
author_facet	Jassim H, Alshammari Ahmad
author_sort	Jassim H, Alshammari Ahmad
title	Corporate Governance and Earnings Management in Saudi Listed Firms
title_short	Corporate Governance and Earnings Management in Saudi Listed Firms
title_full	Corporate Governance and Earnings Management in Saudi Listed Firms
title_fullStr	Corporate Governance and Earnings Management in Saudi Listed Firms
title_full_unstemmed	Corporate Governance and Earnings Management in Saudi Listed Firms
title_sort	corporate governance and earnings management in saudi listed firms
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2231/1/Alshammari_Ahmad_Jassim_H.pdf https://etd.uum.edu.my/2231/2/1.Alshammari_Ahmad_Jassim_H.pdf
_version_	1747827295751503872

Corporate Governance and Earnings Management in Saudi Listed Firms

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