Document Type : Reasearch paper
Abstract
The goal of the current study is to find out how board characteristics (board size, board meetings, board independence, and gender diversity in the board of directors) affect Earnings management. The study is based on information published by companies listed on the Iraq Stock Exchange, and (35) companies were selected for the period from (2010) to (2021). The results of the study found that there is an effect of the characteristics of the board of directors, measured by the number of board meetings, on earnings management. It also found that there is no effect of the characteristics of the board of directors (board size, independence of the board of directors, and gender diversity in the board of directors) on earnings management.
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