Browsing by Author "saad, Marina"

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    The impact of Corporate Environmental Disclosure, Corporate governance on Earnings Management
    (Copyright © 2019 MSA University. All Rights Reserved., 2019) Mohamed, Saif; saad, Marina; Mohamed EL-Sarky, Youssef; Walid, Omar
    Purpose – The research aims to examine the impact of firm size, environmental disclosure and corporate governance on earning management  Design/methodology/approach – the sample of the research are on 10 banks in Egypt and United Arab Emirates financial sector listed in the Egyptian and UAE stock market exchange for 6 years (2013-2018) the gathered data will be analysed using descriptive, correlation and aggression models using statistical program called “SPSS”. Measured firm size by nature log of assets, environmental disclosure by CSR, corporate governance by CEO duality and earning management by modified jones model. 3  Findings – the results of the research are separated into two groups based on the country. In Egypt environmental disclosure and corporate governance has an insignificant negative relationship with earning management while firm size has an insignificant positive relationship. On the other hand, In UAE firm size and corporate governance has an insignificant negative relationship with earning management while environmental disclosure has insignificant positive relationship with earning management.  Limitations –small sample size in the articles, language barrier.