The Impact of Board Characteristics on Earnings Management Practices Through Real Activities: Evidence from The Egyptian Environment

Author

Eman Albahrawy
Maged M. Albaz

Abstract

This research aims to demonstrate the relationship between the board of
directors’ characteristics and the practices of real earnings management in the
companies operating in the market. results: The existence of a statistically
significant relationship between the board of directors characteristics and
earnings management with real activities through sales, the existence of a
statistically significant relationship between the board of directors characteristics
and real earnings management activities through production, the necessity of
establishing the National Authority for Governance of Business and
Governmental Establishments with the aim of eliminating financial,
administrative, economic and political corruption at the level of The state.

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