In the present work, we have investigated the impact and characteristics of corporate governance and IFRS on the earning quality of Saudi Arabia. The contribution of the present work will be in defining moderating effects that are mandatory for the IFRS adaptation in Saudi Arabia. The earning quality can be …

The corporation was actually created to provide for public prime, but aprroximatley 150 years ago, the corporation was not as significant as it has become today. Now, it is one of the dominant institutions, which is providing so much to the public and creating wealth. The role of business corporations …

Corporate governance has great importance in the long-term success of organizations. Corporate governance set out policies for the company and decide about the roles and responsibilities of the directors and executive manager (Alhadab, 2016). Earning management is the system through which companies manipulate the financial data to change the financial position …