The impact of ownership concentration and board of directors mechanisms on earnings management practices: an applied study on a sample of private Iraqi banks listed on the Iraqi Stock Exchange.

Abstract

The research aims to measure the effect of the mechanisms of concentration of ownership and the board of directors on earning management. The research sample was represented by 16 Iraqi banks listed in the Iraqi Stock Exchange for the period from (2010-2019). Profits, and the research recommends issuing rules or a guide for applying the corporate governance law in the Iraqi stock market, especially that the research proved the practices of Iraqi banks to earning management.