CEO Duality Political Connection and Firms' Reporting Earnings Quality in Egyptian Firms

被引：0
|
作者：
Hemdan, Dalia Ali Mostafa [1 ]
Hasnan, Suhaily [1 ]
Khan, Saif-Ur-Rehman [2 ]
机构：
[1] Univ Teknol MARA, Fac Accountancy, Shah Alam, Malaysia
[2] Nyenrode Business Univ, Breukelen, Netherlands
来源：
INTERNATIONAL TRANSACTION JOURNAL OF ENGINEERING MANAGEMENT & APPLIED SCIENCES & TECHNOLOGIES | 2021年 / 12卷 / 10期
关键词：
Board Independence; Female Directors; ROA; Earnings Management; Firm Age; GMM; Egypt; Manufacturing Sector; CEO with dual roles; Corporate governance; FREQ; OWNERSHIP STRUCTURE; ACCOUNTING QUALITY; GENDER DIVERSITY; VALUE RELEVANCE; CASH HOLDINGS; PERFORMANCE; INFORMATION; MANAGEMENT; LEADERSHIP; COMPANIES;
D O I：
10.14456/ITJEMAST.2021.210
中图分类号：
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号：
07 ; 0710 ; 09 ;
摘要：
In this study, we investigate the impact of CEO duality on firms' reported earnings quality (FREQ). Further, the moderating role of CEO political connection is also explored. Our sample is based on 154 Egyptian firms for 2008-2018. We find negative and significant impacts of CEO duality on FREQ. Likewise, CEO political connection moderates the negative impact of CEO duality on FREQ. In additional analyses, we find CEO gender substitutes the negative impact of CEO duality on FREQ. We also explore the constraining role of corporate governance for negative impacts of CEO duality on FREQ. When the presence of female directors reaches three (critical mass), FREQ improves. However, we find insignificant impacts of boards independence on FREQ in Egypt. Disciplinary: Management Science (Business Management, Finance, Accounting, Corporate Governance). (C) 2021 INT TRANS J ENG MANAG SCI TECH.
引用
收藏
页数：10
相关论文
共 50 条
  • [1] Political connections, family firms and earnings quality
    Hashmi, Muhammad Arsalan
    Brahmana, Rayenda Khresna
    Lau, Evan
    [J]. MANAGEMENT RESEARCH REVIEW, 2018, 41 (04): : 414 - 432
  • [2] CEO career horizons and earnings quality in family firms
    Che-Ahmad, Ayoib B.
    Abdulmalik, Salau Olarinoye
    Yusof, Nor Zalina Mohammad
    [J]. ASIAN REVIEW OF ACCOUNTING, 2020, 28 (02) : 153 - 172
  • [3] Firms' exposure to political risk and financial reporting quality
    Timbate, Lukas
    Asrat, Dereje Ferede
    [J]. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2024, 35 (01): : 110 - 127
  • [4] An Empirical Study on the Performance of Listed Firms Affected by CEO's Political Connection
    Zhang Qiluan
    Zhu Wenjing
    Li Yanxi
    [J]. PROCEEDINGS OF THE 5TH INTERNATIONAL SYMPOSIUM FOR CORPORATE GOVERNANCE, BOOKS 1 AND 2, 2009, : 1335 - 1340
  • [5] CEO media exposure, political connection and Chinese firms' stock price synchronicity
    Li, Xiaoqing
    Qiao, Penghua
    Zhao, Lin
    [J]. INTERNATIONAL REVIEW OF ECONOMICS & FINANCE, 2019, 63 : 61 - 75
  • [6] Effect of non-IFRS earnings reporting guidelines on underlying earnings reporting quality: The case of Australian listed firms
    Yang, Yiru
    Abeysekera, Indra
    [J]. JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, 2018, 29 (03) : 312 - 338
  • [7] Earnings quality of Taiwanese group firms
    Yang, Yan-Jie
    Kweh, Qian Long
    Lin, Ruey-Ching
    [J]. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2014, 21 (02) : 134 - 156
  • [8] Political Interference and Earnings Manipulation in Chinese Firms
    Tsai, Bi-Huei
    [J]. CHINESE ECONOMY, 2012, 45 (06) : 84 - 102
  • [9] EARNINGS CHARACTERISTICS OF FIRMS REPORTING DISCRETIONARY ACCOUNTING CHANGES
    BREMSER, WG
    [J]. ACCOUNTING REVIEW, 1975, 50 (03): : 563 - 573
  • [10] CEO duality, earnings quality and board independence
    Alves, Sandra
    [J]. JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2023, 21 (02) : 217 - 231
12345