Beta
ManageSearchChatDiscover
124020

Corporate Governance and Overproduction for State Owned and Privately Owned Companies

Article

Last updated: 04 Jan 2025

OverviewSimilar Items

Subjects

-

Tags

علوم المحاسبة وإدارة الأعمال

Abstract

Abstract This study investigates the relationship between corporate governance mechanisms and earnings manipulation by overproduction in state owned compared with privately owned companies. Abnormal production cost (APROD) is used to measure overproduction practices. An empirical model is developed in which the abnormal production cost represents the dependent variable. The APROD model is tested using a sample of manufacturing companies containing state-owned and privately-owned companies over the period from 2010 to 2017, with 743 firm–year observations. The results show that the board size, board independence, number of audit committee meetings, and financial expertise for audit committee members appear effective mechanisms for curbing manipulation using production costs in state-owned manufacturing companies. For privately-owned manufacturing companies, the results reveal that only board independence and number of audit committee meetings appear effective mechanisms in constraining manipulation using production costs.

DOI

10.21608/zcom.2019.124020

Keywords

Keywords: Ownership type, Corporate Governance, real earnings management, overproduction

Authors

First Name

أحمد هاني

Last Name

بحيري

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، الزقازيق، مصر

Email

-

City

الزقازیق

Orcid

-

First Name

محمد السعيد

Last Name

أبوالعز

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، الزقازيق، مصر

Email

-

City

القاهرة

Orcid

-

First Name

أحمد بغدادي

Last Name

أحمد

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، الزقازيق، مصر

Email

-

City

الزقازیق

Orcid

-

Volume

41

Article Issue

3

Related Issue

18275

Issue Date

2019-07-01

Receive Date

2019-05-05

Publish Date

2019-07-01

Page Start

3

Page End

26

Print ISSN

1110-7731

Online ISSN

2735-4512

Article File

ZCOM_Volume 41_Issue 3_Pages 3-26.pdf

PDF . 710.6kB

Link

https://zcom.journals.ekb.eg/article_124020.html

Detail API

https://zcom.journals.ekb.eg/service?article_code=124020

Order

7

Type

تجاریة کل ما یتعلق بالعلوم التجاریة

Type Code

1,572

Publication Type

Journal

Publication Title

مجلة البحوث التجارية

Publication Link

https://zcom.journals.ekb.eg/

MainTitle

Corporate Governance and Overproduction for State Owned and Privately Owned Companies

Details

Type

Article

Created At

23 Jan 2023