Firm size as moderator between board characteristics and earnings management

This study investigates whether the influence of board characteristics towards earnings management is moderated by firm size using data from 144 public Jordanian firms. The models were estimated using regression, showing that board size and earnings management was positively correlated. Gender diversity and CEO duality were negatively associated with earnings management, while independent directors did not correlate with earnings management. Firm size positively moderated between board characteristics and earnings management. This study is also relevant to the United Nations' Sustainable Development Goals (SDGs), as Goal 16 focuses on the promotion of transparency, accountability, and good institutional practices through better financial reporting and governance. JEL Classification: M40, M41, M42, M48.