Investigating the impact of corporate characteristics on earnings management : an empirical study Egyptian firms

Abstract

This research aims to investigate and illustrate the impact of the independent variable corporate characteristics of ownership structure (block holder, managerial and institutional), sales growth, firm size, leverage, the board size, and audit quality on dependent variable earning management. Using the qualitative data that will be applied to a sample of 100 non-financial companies listed in the Egypt Stock Exchange (EGX100) from 2016 to 2022. This sample used Modified Jones as the measurement for the dependent variable earnings. The results of this research found that there is a positive relationship between ownership structure, sales growth, leverage, board size, and audit quality on earning management, there is a negative relationship between firm size and earnings.