مجلة العلوم الإدارية والمالية
Volume 8, Numéro 1, Pages 47-67
2024-06-30

The Contribution Of Corporate Governance In Mitigating Earnings Management Practices



Authors : Fatnassi Darine . Haouli Mohamed .

Abstract

The study aims to show the contribution of corporate governance in mitigating earnings management practices. A descriptive-analytical approach was employed, presenting various concepts related to corporate governance and earnings management practices. The study explores the relationship between corporate governance mechanisms and their role in mitigating earnings management practices. The findings indicate that both internal and external governance mechanisms play a crucial role in deterring earnings management practices, enhancing the credibility of financial statements, and building users' trust in these statements.

Keywords

Corporate Governance ; Corporate Governance Mechanisms ; Earnings Management Practices

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