IDEAS home Printed from https://ideas.repec.org/a/ids/ijbfmi/v11y2026i2p173-190.html

Real earnings management, firm value, and audit committee expertise

Author

Listed:
  • Nizar S. Alshowaiman

Abstract

The study's purpose is to assess the impact of real earnings management (REM) on firm value (FV). Further, it investigates the moderating role of audit committee expertise (ACEXP), which is represented by financial expertise for audit committee members (FIN.ACEXP) and industrial expertise for audit committee members (IND.ACEXP) in this relationship. The study used a quantitative method with 140 Saudi non-financial firms from 2011 to 2020. The findings concluded a positive impact of REM on FV. Additionally, this relationship was enhanced by ACEXP, where FIN.ACEXP weakened the positive impact of REM on FV. While IND.ACEXP strengthened the positive impact of REM on FV. The study has several implications for the theoretical explanation of the relationship between REM, FV, and ACEXP in the Saudi context. The study has useful implications for corporate governance (CG) in various economic sectors, policymakers, boards, firms, and stakeholders.

Suggested Citation

  • Nizar S. Alshowaiman, 2026. "Real earnings management, firm value, and audit committee expertise," International Journal of Business Forecasting and Marketing Intelligence, Inderscience Enterprises Ltd, vol. 11(2), pages 173-190.
    • Handle: RePEc:ids:ijbfmi:v:11:y:2026:i:2:p:173-190
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=152708
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbfmi:v:11:y:2026:i:2:p:173-190. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=156 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.