The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework

2006 ◽  
Vol 41 (2) ◽  
pp. 163-175 ◽  
Author(s):  
Kenny Z. Lin
Keyword(s):  
Empirical Study ◽  
Earnings Management ◽  
Developing Economy ◽  
Reporting Behavior ◽  
Corporate Reporting ◽  
Tax Holidays ◽  
The Impact

scholarly journals The Role of Audit Committees in Limiting Earnings Management: An Empirical Study of Saudi Corporations

2021 ◽  
Vol 22 (2) ◽  
pp. 1-9
Author(s):  
Fahad Al Naim ◽  
Thamir Al Barrak
Keyword(s):  
Empirical Study ◽  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Committees ◽  
Size Number ◽  
Financial Expertise ◽  
Jones Model ◽  
The Impact

This study aims to measure the impact that audit committees have on earnings management for companies listed on Tadawul Stock Exchange. The sample includes firms in the basic materials sector for the years 2017 and 2018. The modified Jones model is used to investigate the impact of audit committee characteristics (independence, financial expertise, size, number of meetings, and percentage of shares owned) on earnings management. The results show that the greater the audit committee’s independence, percentage of shares owned, and number of meetings held contribute to limited earnings management. However, no evidence is found to support that financial experience or audit committee size have an impact on earnings management.

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