{"id":"https://openalex.org/W4309908048","doi":"https://doi.org/10.18196/jai.v24i1.16187","title":"A Descriptive Analysis of Corporate Governance Mechanisms and Earnings Management in Palestine","display_name":"A Descriptive Analysis of Corporate Governance Mechanisms and Earnings Management in Palestine","publication_year":2022,"publication_date":"2022-11-16","ids":{"openalex":"https://openalex.org/W4309908048","doi":"https://doi.org/10.18196/jai.v24i1.16187"},"language":"en","primary_location":{"id":"doi:10.18196/jai.v24i1.16187","doi":"https://doi.org/10.18196/jai.v24i1.16187","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v24i1.16187","pdf_url":null,"source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.umy.ac.id/index.php/ai/article/download/16187/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063232282","display_name":"Ali Hassan Ibraheem Aljadba","orcid":"https://orcid.org/0000-0003-3296-7841","observed_orcids":["https://orcid.org/0000-0003-3296-7841"]},"institutions":[{"id":"https://openalex.org/I207527440","display_name":"Al-Aqsa University","ror":"https://ror.org/03e99kh24","country_code":"PS","type":"education","lineage":["https://openalex.org/I207527440"]}],"countries":["PS"],"is_corresponding":false,"raw_author_name":"Ali Aljadba","raw_affiliation_strings":["Department of Accounting, Alaqsa University, Gaza, Palestine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Alaqsa University, Gaza, Palestine","institution_ids":["https://openalex.org/I207527440"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091473994","display_name":"Norhaziah Binti Nawai","orcid":"https://orcid.org/0000-0002-3052-0379","observed_orcids":["https://orcid.org/0000-0002-3052-0379"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Norhaziah Nawai","raw_affiliation_strings":["Department of Islamic banking and Finance, Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Islamic banking and Finance, Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5067043882","display_name":"Nur Hidayah Laili","orcid":"https://orcid.org/0000-0002-4283-8915","observed_orcids":["https://orcid.org/0000-0002-4283-8915"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nur Hidayah Laili","raw_affiliation_strings":["Department of Islamic banking and Finance, Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Islamic banking and Finance, Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia","institution_ids":["https://openalex.org/I112982808"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2000000,"currency":"IDR","value_usd":131},"apc_paid":{"value":2000000,"currency":"IDR","value_usd":131},"fwci":0.6226,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.66111664,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"24","issue":"1","first_page":"155","last_page":"168"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.04479999840259552,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.003000000026077032,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9269999861717224},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9079999923706055},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.9120000004768372},{"id":"https://openalex.org/keywords/palestine-exchange","display_name":"Palestine Exchange","score":0.8679999709129333},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.652999997138977},{"id":"https://openalex.org/keywords/corporate-governance-regulation","display_name":"corporate governance regulation","score":0.6790000200271606},{"id":"https://openalex.org/keywords/palestine","display_name":"Palestine","score":0.5669999718666077}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7859060764312744},{"id":"https://openalex.org/C114362828","wikidata":"https://www.wikidata.org/wiki/Q23792","display_name":"Palestine","level":2,"score":0.782973051071167},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7731313705444336},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.6399940252304077},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6039233803749084},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5705676078796387},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.5325400233268738},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5232362151145935},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.516509473323822},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.41182196140289307},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30343925952911377},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.08949935436248779},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C195244886","wikidata":"https://www.wikidata.org/wiki/Q41493","display_name":"Ancient history","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.18196/jai.v24i1.16187","doi":"https://doi.org/10.18196/jai.v24i1.16187","is_oa":true,"landing_page_url":"https://doi.org/10.18196/jai.v24i1.16187","pdf_url":null,"source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Investment","raw_type":"journal-article"},{"id":"pmh:oai:journal.umy.ac.id:article/16187","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/view/16187","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/16187/pdf","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2622-3899","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:7fd15be25c1b421aa6911b06a62f61cf","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/7fd15be25c1b421aa6911b06a62f61cf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Investment, Vol 24, Iss 1, Pp 155-168 (2022)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:journal.umy.ac.id:article/16187","doi":null,"is_oa":true,"landing_page_url":"https://journal.umy.ac.id/index.php/ai/article/view/16187","pdf_url":"https://journal.umy.ac.id/index.php/ai/article/download/16187/pdf","source":{"id":"https://openalex.org/S4210231917","display_name":"Journal of Accounting and Investment","issn_l":"2622-3899","issn":["2622-3899","2622-6413"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315188","host_organization_name":"Muhammadiyah University of Yogyakarta","host_organization_lineage":["https://openalex.org/P4310315188"],"host_organization_lineage_names":["Muhammadiyah University of Yogyakarta"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2622-3899","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.833299994468689,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4309908048.pdf","grobid_xml":"https://content.openalex.org/works/W4309908048.grobid-xml"},"referenced_works_count":35,"referenced_works":["https://openalex.org/W162031292","https://openalex.org/W1970816921","https://openalex.org/W2028261688","https://openalex.org/W2044552723","https://openalex.org/W2077300573","https://openalex.org/W2094623919","https://openalex.org/W2131136597","https://openalex.org/W2215542628","https://openalex.org/W2278897107","https://openalex.org/W2416515252","https://openalex.org/W2519496971","https://openalex.org/W2526515846","https://openalex.org/W2530513368","https://openalex.org/W2531488726","https://openalex.org/W2605910803","https://openalex.org/W2747518037","https://openalex.org/W2796237309","https://openalex.org/W2809903938","https://openalex.org/W2843688726","https://openalex.org/W2895331983","https://openalex.org/W2896008747","https://openalex.org/W2900924024","https://openalex.org/W2912701041","https://openalex.org/W2922787253","https://openalex.org/W2992968678","https://openalex.org/W3000543643","https://openalex.org/W3003159199","https://openalex.org/W3009835941","https://openalex.org/W3016468015","https://openalex.org/W3043897525","https://openalex.org/W3112282044","https://openalex.org/W3119181905","https://openalex.org/W3151165222","https://openalex.org/W3169935085","https://openalex.org/W4236665509"],"related_works":["https://openalex.org/W3120878000","https://openalex.org/W7218812803","https://openalex.org/W3009835941","https://openalex.org/W4406914548","https://openalex.org/W4309765950","https://openalex.org/W3151165222","https://openalex.org/W3127577271","https://openalex.org/W4396691807","https://openalex.org/W3043897525","https://openalex.org/W2526515846"],"abstract_inverted_index":{"Research":[0],"aims:":[1],"The":[2,31,104,120],"article":[3],"aims":[4],"to":[5,29,140],"describe":[6],"corporate":[7,100],"governance":[8,101],"(CG)":[9],"characteristics":[10],"and":[11,110,116,129],"the":[12,24,34,62,80,97,131],"extent":[13],"of":[14,83,96,134],"earnings":[15],"management":[16],"(EM)":[17],"practices":[18],"in":[19,74,112,125],"non-financial":[20,72],"firms":[21,73,88],"listed":[22],"on":[23],"Palestine":[25,75,113],"Exchange":[26],"from":[27,53,67],"2011":[28],"2018.Design/Methodology/Approach:":[30],"study":[32],"employed":[33],"quantitative":[35],"methodology.":[36],"Collected":[37],"data":[38,49,60],"were":[39,50,65],"summarized":[40],"quantitatively":[41],"using":[42],"descriptive":[43],"analysis":[44],"with":[45,79],"STATA":[46],"14.":[47],"CG":[48,109,135],"retrieved":[51],"manually":[52],"published":[54],"annual":[55],"financial":[56,59],"reports,":[57],"while":[58],"for":[61,114],"EM":[63,111],"calculation":[64],"collected":[66],"Thomson":[68],"ONE.Research":[69],"findings:":[70],"Listed":[71],"only":[76],"moderately":[77],"complied":[78],"Palestinian":[81,87],"Code":[82],"Corporate":[84],"Governance.":[85],"Some":[86],"have":[89],"also":[90],"established":[91],"an":[92],"audit":[93],"committee,":[94],"one":[95],"most":[98],"important":[99],"mechanisms.Theoretical":[102],"contribution/Originality:":[103],"findings":[105],"provide":[106],"insight":[107],"into":[108],"regulators":[115],"policymakers.":[117],"Practitioner/Policy":[118],"implication:":[119],"results":[121],"can":[122],"assist":[123],"policymakers":[124],"strengthening":[126],"existing":[127],"regulations":[128],"updating":[130],"current":[132],"code":[133],"or":[136],"introducing":[137],"new":[138],"policies":[139],"mitigate":[141],"EM.":[142]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2022-11-30T00:00:00"}