الملخص
The aim of the study is to analyze the impact of corporate governance rules on earnings management practiced by companies listed on Palestine Exchange. A number of corporate governance variables were selected to achieve this aim, including the board size of directors, CEO duality, board of director’s independence, property rights, number of board directors’ meetings. Modified Jones Model was used to detect earnings management. Panel Data Model was also involved in the study, where the population study consists of the 48 companies listed on Palestine Exchange. The study sample included 13 industrial and services companies listed on Palestine Exchange. This study found that there was a negative influence between board size and CEO duality, and between earnings management. The study also showed that there was a positive influence between board independence and earnings management. Moreover, it showed that no relationship between board directors' meetings and internal ownership with earnings management. The study stressed the need for continued reinforcement of the governance rules, in order to avoid the negative impacts resulted from failure to apply these rules, taking into consideration the support of board independence in their relationship with areas of executive work to avoid taking decisions that may affect earnings management. It also recommended that doing other researches on the same subject should be continued, taking into account the examination of variables other than those in this study to get to the variables that have the greatest impact on earnings management for companies listed on the Palestine Exchange.
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