The impact of Corporate Environmental Disclosure, Corporate governance on Earnings Management

dc.AffiliationOctober University for modern sciences and Arts (MSA)  
dc.contributor.authorMohamed, Saif
dc.contributor.authorsaad, Marina
dc.contributor.authorMohamed EL-Sarky, Youssef
dc.contributor.authorWalid, Omar
dc.date.accessioned2020-03-09T07:27:29Z
dc.date.available2020-03-09T07:27:29Z
dc.date.issued2019
dc.description.abstractPurpose – 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.en_US
dc.description.sponsorshipDr. Mohamed EL-Deeben_US
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dc.identifier.urihttp://central-library.msa.edu.eg:8009/xmlui/handle/123456789/3548
dc.language.isoenen_US
dc.publisherCopyright © 2019 MSA University. All Rights Reserved.en_US
dc.relation.ispartofseriesMANAGEMENT DISTINGUISHED PROJECTS 2019;
dc.subjectOctober University for Modern Sciences and Artsen_US
dc.subjectUniversity of Modern Sciences and Artsen_US
dc.subjectMSA Universityen_US
dc.subjectجامعة أكتوبر للعلوم الحديثة والآدابen_US
dc.subjectEarnings Management, of firm size, environmental disclosure, corporate governance, earning management, Egypt, UAE, bank, EGX30en_US
dc.titleThe impact of Corporate Environmental Disclosure, Corporate governance on Earnings Managementen_US
dc.typeOtheren_US

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