The impact of board characteristics on earnings management

This study explores the effect of board directors’ characteristics on real earnings management in Jordanian non-financial companies listed Amman Stock Exchange. The sample size is 131 during period 2015–2017. uses a size, members’ independence, financial experience, number meetings, membership more than one board, and ownership members company shares to represent characteristics. Real measured using Roychowdhury model (2006). A multiple regression analysis (panel data) used investigate management. found negative statistically significant impact for both: independence experience through activities against previous studies’ findings, this research activities. On other hand, did not find any additional variables actual