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.
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页数：10
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