Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Impact of Board of Director Characteristics on Earning Management in the Real Estate Companies Listed United Arab Emirates

Author(s): Aisha Ashour Binashour, Asma Saeed Albairaq, Eman Mohamed Sulaiman, Ahmad Faisal Hayek

This study examined how the boards' characteristics impact earnings management among the UAE market's Real Estate companies. The Board Characteristics such as (Board Size, Board Gender Diversity, Board Meeting, and Board Independence). This study applied a quantitative research approach, secondary data, a sample of 6 Real Estate companies selected from 12 real estate companies listed in the Abu Dhabi Exchange market and Dubai Financial Market in UAE for 2018 and 2019. This study's findings indicated that Board Independence and Board Size had no impact on reducing earnings management. In contrast, Board Gender diversity has an insignificant effect on reducing earnings management. Finally, Board Meeting has a significant impact on the reduction of earnings management.


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