TAILIEUCHUNG - The impact of family ownership concentration on the relationship between the characteristics of board of directors and earnings management

This study aimed to investigate the impact of the characteristics of the board of directors represented by size of board of directors, financial experience, and board of directors’ meetings on earnings management measured by Jones' modified model. The study also aimed to find out the impact of ownership concentration on the relationship between the board of directors’ characteristics combined and the earnings management in Jordanian industrial companies listed on Amman Stock Exchange. | The impact of family ownership concentration on the relationship between the characteristics of board of directors and earnings management .den color inherit .ttnd ol .ttnd ul .ttnd dl padding 0 0px 0 20px .ttnd hr margin 10px 0px .ttnd a href javascript void 0 .ttnd a href color inherit dtextscript p text-align left dtextscript img vertical-align middle Management Science Letters 10 2020 969 978 lt br gt lt br gt lt br gt lt br gt Contents lists available at GrowingScience lt br gt lt br gt lt br gt Management Science Letters lt br gt homepage msl lt br gt lt br gt lt br gt lt br gt lt br gt The impact of family ownership concentration on the relationship between the characteristics of lt br gt board of directors and earnings management lt br gt lt br gt Mazen Mohamad Khaled Burghleha and Saleh K. Al-Okdehb lt br gt lt br gt lt br gt a lt br gt Applied Science Private University Jordan lt br gt CHRONICLE ABSTRACT lt br gt lt br gt Article history This study aimed to investigate the impact of the characteristics of the board of directors represented lt br gt Received September 30 2019 by size of board of directors financial experience and board of directors meetings on earnings lt br gt Received in revised format No- management measured by Jones modified model. The study also aimed to find out the impact of lt br gt vember 10 2019 lt br gt ownership concentration on the relationship between the board of directors characteristics com- lt br gt Accepted November 10 2019 lt br gt Available online bined and the earnings management in Jordanian industrial companies listed on Amman Stock Ex- lt br gt November 11 2019 change. In order to achieve the objectives of the study a quantitative analytical method was applied. lt br gt Keywords The study was applied to a sample of 41 industrial companies where their data were available during lt br gt Family Ownership Concentration the period of study from 2013 to 2017. The findings indicated that the .

• Quản trị kinh doanh
• Family ownership concentration on the relationship
• The characteristics of board of directors and earnings management
• Directors and earnings management
• Family Ownership Concentration
• Board of Directors Characteristics
• Summary of PhD thesis
• Business Administration
• Board of Directors
• Listed Company
• Finance of listed companies
• Corporate governance
• Firm performance
• System GMM
• Block holder ownership