Author(s): Saher Mohamad Adous, Shadi Yousef Al-Abdallah, Luay Mohammad Wedyan
This study aims to reveal the impact of Board of Directors characteristics on reducing the Earnings Management (EM) practices at (94) non-financial companies listed on ASE, where data collected through the financial reports for the period (2015-2020). Researchers measured the independent variable through specific measurements represented in the Board Size (BdSiz), Board Independence (BdInd), Board Meeting (BdMeet), Business Results (LOSS), and Firm Size (FirmSiz)and used the Jones model to measure EM. The study found that BdInd, BdMeet, and FirmSiz has an impact on the reduction of EM practices while the BdSiz and the disclosure of business LOSS don’t affect the reduction of EM practices, where researchers used EVIEWS statistical program to retrieve results.