Board Characteristics and Financial Reporting Quality among Jordanian Listed Companies: Proposing Conceptual Framework
Abstract
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.
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