Open AccessBoard Characteristics and Financial Reporting Quality among Jordanian Listed Companies: Proposing Conceptual Framework
Author(s) -
Ebraheem Saleem Salem Alzoubi
Publication year - 2012
Publication title -
asian journal of finance and accounting
Language(s) - English
Resource type - Journals
ISSN - 1946-052X
DOI - 10.5296/ajfa.v4i1.1442
Subject(s) - corporate governance , business , order (exchange) , accounting , quality (philosophy) , finance , philosophy , epistemology
The East Asian financial crises in 1997/1998 as well as the worldwide collapses exposed the considerable need of firms in different countries to progress the corporate governance perform in order to recuperate the investors’ confidence of financial reporting quality (FRQ). To achieve this, the present research examines the relationship between board characteristics and earning management (EM). It is argued that effective board can reduce EM and in turn increase FRQ.