Institute Media
Within the framework of supporting sound scientific research, enhancing our institute’s international academic presence, and raising our institute’s ranking in international rankings, chartered accountant Assistant Professor Dr. Ali Muhammad Thajil Al-Maamouri, Dean of the Post-graduate Institute of Accounting and Financial Studies, and Assistant Professor Dr. Hakim Hamoud Falih, a lecturer in the Institute’s Department of Accounting Studies, participated in publishing a joint scientific paper in collaboration with researchers from the Higher Institute of Management at the University of Tunis. The paper was published in the international journal The Journal of Agrobiotechnology Management & Economics, which is ranked in the international Scopus Q2 ranking. The paper was titled:
Dividend Policy, Earnings Management and Corporate Governance: An Empirical Study of American Agribusiness Firms.
The research examined the interrelationship between dividend policy, earnings management, and corporate governance in American agribusiness firms, based on a sample of 222 companies during the period 2011–2021. The results showed that good governance, through management ownership, independent directors, and effective audit committees, contributes to reducing earnings management practices, while some companies use dividends as an alternative tool to influence investor behavior. This achievement confirms the institute’s efforts to enhance its academic standing and consolidate its presence in the international research arena.
