This study investigates how corporate governance (CG) mechanisms affect earnings management (EM) in Palestinian manufacturing firms. Moreover, the study focuses on the moderating role of audit committees (ACs). The results show that larger boards reduce earnings management, while CEO duality and concentrated ownership are related to higher manipulation. Notably, ACs moderate these relationships, especially by counteracting the negative effects of CEO duality and strengthening the effect of board independence. The presence of an AC also helps firms with concentrated ownership reduce earnings manipulation. The findings highlight the importance of a well-rounded CG structure for improving financial transparency.

العنوان

Artificial Intelligence-Driven Triple Helix Innovation

الناشر

Springer

بلد الناشر

المملكة المتحدة

Indexing

Scopus

معامل التأثير

None

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

2026

الصفحات

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