The Effect of Board Independence and Institutional Ownership on Earnings Quality: Evidence from Egypt
Ahmed Mohamed Bahaa Mousa, S., Mohamed Saad Eldeen, E. (2023). The Effect of Board Independence and Institutional Ownership on Earnings Quality: Evidence from Egypt. EKB Journal Management System, 14(4), 163-194. doi: 10.21608/jces.2023.370933
Somia Ahmed Mohamed Bahaa Mousa; Eman Mohamed Saad Eldeen. "The Effect of Board Independence and Institutional Ownership on Earnings Quality: Evidence from Egypt". EKB Journal Management System, 14, 4, 2023, 163-194. doi: 10.21608/jces.2023.370933
Ahmed Mohamed Bahaa Mousa, S., Mohamed Saad Eldeen, E. (2023). 'The Effect of Board Independence and Institutional Ownership on Earnings Quality: Evidence from Egypt', EKB Journal Management System, 14(4), pp. 163-194. doi: 10.21608/jces.2023.370933
Ahmed Mohamed Bahaa Mousa, S., Mohamed Saad Eldeen, E. The Effect of Board Independence and Institutional Ownership on Earnings Quality: Evidence from Egypt. EKB Journal Management System, 2023; 14(4): 163-194. doi: 10.21608/jces.2023.370933

The Effect of Board Independence and Institutional Ownership on Earnings Quality: Evidence from Egypt

المجلة العلمية للدراسات التجارية والبيئية
Article 6, Volume 14, Issue 4, October 2023, Page 163-194  XML PDF (696.37 K)
Document Type: المقالة الأصلية
DOI: 10.21608/jces.2023.370933
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Authors
Somia Ahmed Mohamed Bahaa Mousa* 1; Eman Mohamed Saad Eldeen* 2
1Master of Science Student, Faculty of Management and Technology, Arab Academy for Science, Technology, and Maritime Transport Teaching Assistant – Accounting Department - Faculty of Business Administration – Future University in Egypt
2Professor of Financial Accounting, Faculty of Commerce, Beni-Suef University
Abstract
The Impact of Board Independence and institutional Ownership on Earnings Quality: Evidence from Egypt
The study aims to investigate the impact of board independence and institutional ownership on the Earnings Quality in the Egyptian environment. The study used data from companies listed on the Egyptian Stock Exchange, specifically the EGX 100. The researcher used a sample of 58 companies, representing 12 major sectors over a continuous five-year period from 2017 to 2021. The study used a regression model to test the research hypotheses. The results of the study revealed that both board independence and institutional ownership have a significant impact on Earnings Quality.
أثر استقلالية أعضاء مجلس الإدارة والملكية المؤسسية على جودة الأرباح: دليل من مصر
يهدف هذا البحث الي دراسة تأثير استقلالية أعضاء مجلس الإدارة والملكية المؤسسية علي جودة الأرباح المحاسبية في البيئة المصرية. استخدم البحث بيانات من الشركات المدرجة في البورصة المصرية خاصة (EGX 100) ، حيث تكونت العينة من ٥٨ شركة والتي تضمن ١٢ قطاعا رئيسيا خلال ٥ سنوات متتالية لفتره تتراوح من ٢٠١٧ الي ٢٠٢١. ولاختبار فروض البحث استخدمت الدراسة نموذج الانحدار، حيث اظهرت نتائج الدراسة ان كلا من استقلالية أعضاء مجلس الإدارة والملكية المؤسسية لهما تأثير معنوي علي جودة الأرباح المحاسبية.
Keywords
Board independence; Institutional Ownership; Earnings Quality; Egyptian Listed Companies. استقلالية أعضاء مجلس الإدارة; الملكية المؤسسية; جودة الأرباح; الشركات المدرجة في البورصة المصرية
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