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اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح بالتطبيق على عينة من الشركات المساهمة المدرجة في سوقي عمان والعراق للاوراق المالية == The Effect of Application of Corporate Governance In Limiting The Practices In Earnings Management An Applied Study Ina Sample of Corporation Listed In Iraq And Amman Securities Exchange
Author name:
ليلى ناجي مجيد الفتلاوي
Supervisor name:
بشرى نجم عبد الله المشهداني
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3988 - p.pdf
Abstract:
تهدف الدراسة الى بيان اثر تطبيق حوكمة الشركات في الحد من ممارسات ادارة الارباح حيث تلجا بعض الشركات الى ممارسات ادارة الارباح من خلال التدخل في عمليات القياس والافصاح المحاسبي للتاثير في الارقام المحاسبية المقرر عنها مستغلة بذلك المرونة في المعايير المحاس | the thesis aims to show the effect of corporate governance in limiting the practices in earnings management as same companies practice earnings management through the interference in the measuring and accounting disclosure taking into consideration the flexibility in the accounting standards to choose between the methods and policies of the accounting alternatives.The Junes amended sample was used to measure the earnings management. Indications promoted by The China Securities Regulatory Commission (CSRE) were used to measure the level of corporate governance in 42 companies listed in Amman (SE) and 20 companies listed in Iraqi (SE) and from all different economic sectors for the period 2006 - 2009 Conclusions reached 1 - Earnings management differs in the said markets from one sector to another. The Iraqi SE sectors are listed as follows : A) Hotel & tourism sector.B) Banking sector.C) Manufacturing companies.D) Services sector.E) Insurance sector.F) Agricultural sector. G) Investment sector.Where as in Amman SE sectors were listed as follows : A - Manufacturing companies.B - Services sector. C - Insurance sector.D - Banking sector. 2 - There is a positive relation between the variable of percentage of shares owned by top shear and the earnings management in all working economics sectors.3 - There is a negative relation between the posts of board directors and the top executive manager and earnings managing in all working of economic sectors except services sectors.4 - There is a negative relation between variable share percentage owned by top share and earnings management in all economics sectors.5 - There is a negative relation between the variable number of independent (outsiders) members of the board of directors and earnings management in all working economic sectors except the Banking sector in which there is no significant statistical relation.6 - There is a negative relation between the variable share percent owned by two of the top 10 shareholders after the first top holder and the earnings management in all working economic sectors except the insurance sector in which there is no significant statistical relation.7 - There is a negative relation between the foreign investments in the company and the earnings management in all sectors except the Banking and the Insurance sectors in which there is no significant statistical.8 - There is a positive relation between the holding company variable and earnings management in all sectors of working economic sectors except the services sectors in which is no significant statistical relation.9 - There is a positive relation between the variable of what the government owned share in that company and the earnings management is the ( manufacturing companies insurance and banking )sectors whereas the relation was negative in the services sector and in other sectors in general.The researcher recommended that it is vital to Issue laws and legislations concerned with corporate governance and a guide of the obligatory rules to be practiced by the Iraqi companies due to its impact on reducing the earnings management implementations
