Impact of Compliance To Corporate Governance Indicators in reducing of practices of income smoothing: An applied study of industrial and servesies companies

Authors

Omar Aljuaidi, Accounting Department, College of Business and Finance, University College of Applied Sciences, Gaza, PalestineFollow
Mohammad Alsouri, Accounting Department, College of Business and Finance, University College of Applied Sciences, Gaza, Palestine

Abstract

This study Aims at examining and analyzing the Impact of compliance to corporate governance indicators to the reducing of practices of income smoothing policy in the UAE and kewait Stock Exchange Markets. The study applied in 160 companies listed in the UAE and kewait Stock Exchange Markets by analyzing data from 2014 to 2018. Research use Multi-regression analysis. The study found that there is clear evidence of the impact of corporate governance on income-smoothing practices in all study models, except for the indicator of owner of the largest shareholder in the company, in the models of income smoothing through the gross profit and income smoothing through net profit. No relationship was found. As well as The study found there is no relation between size of the board of directors and income smoothing in the models of the income smoothing through the gross profit and the income smoothing through the operating profit.

Recommended Citation

Aljuaidi, Omar and Alsouri, Mohammad (2023) "Impact of Compliance To Corporate Governance Indicators in reducing of practices of income smoothing: An applied study of industrial and servesies companies," An-Najah University Journal for Research - B (Humanities): Vol. 37: Iss. 6, Article 2.
Available at: https://digitalcommons.aaru.edu.jo/anujr_b/vol37/iss6/2