Omar Issa Juhmani

The Impact of Audit Committee Characteristics on Earnings Management in the Pre- and Post- Bahraini Corporate Governance Code 2011

Omar Issa Juhmani · Asian Journal of Economics, Business and Accounting · 2017

Aims: This study tends to measure the effectiveness of the Bahraini corporate governance code (BCGC) 2011 on curbing earnings management practices by using audit committee (AC) characteristics in the pre- and post- BCGC 2011. Study Design: The AC characteristics examined are AC i...