The Impact of Board Characteristics on Earnings Management Practices Through Real Activities: Evidence from The Egyptian Environment

This research aims to demonstrate the relationship between the board of directors’ characteristics and the practices of real earnings management in the companies operating in the market. results: The existence of a statistically significant relationship between the board of directors characteristics and earnings management with real activities through sales, the existence of a statistically significant relationship between the board of directors characteristics and real earnings management activities through production, the necessity of establishing the National Authority for Governance of Business and Governmental Establishments with the aim of eliminating financial, administrative, economic and political corruption at the level of The state.