Researcher Enas Ayed Asfour, a student in the Master’s Program in Accounting and Auditing, has defended her thesis titled “Corporate Governance and Earnings Management in Banks: Empirical Evidence from Palestine”.
This study focuses on the relationships between corporate governance and earnings management in the Palestinian banking sector and how they affect investor confidence and financial stability.
The researcher used the analytical method to study the various characteristics of corporate governance and how they affect earnings management. The results were based on empirical data collected from Palestinian banks listed on the Palestine Stock Exchange (PEX) between 2013 and 2022.
The key findings highlight the importance of corporate governance in influencing the dynamics of how earnings are managed within the Palestinian banking sector. The study's recommendations were strengthening governance structures, by enhancing transparency, effective risk management, and forming balanced boards of directors. These recommendations are expected to help Palestinian banks reduce earning management risks and increase investor confidence.
The thesis was supervised by Dr. Sharif Abu Karsh. The committee of examiners included: Dr. Othman Sawafta and Professor Zahran Daraghmeh.