Abstract

Abstract
The research problem the board of directors plays an important role in adjustment of earnings management plans, as a result, agency theory arises between managers and shareholders. The aim of this research is to investigate the effect of the key features of the board of directors on real and accrual earnings management in companies accepted in Iraq Stock Exchange during the period of 2011 to 2016. The statistical sample included 35 of companies accepted in Iraq Stock Exchange. In addition, the key features of the board of directors are include the independence of the board of directors, the size of the board of directors, the membership of the CEO on the board of directors; the results indicate that a negative and significant impact between the size of the board of directors with accruals earnings management and the independence of the board of directors with real earnings management and the CEO's membership in the board of directors with accrual earnings management. However, there was no significant relationship between the size of the board of directors with real earnings management, between the CEO's membership in the board of directors with real earnings management, and as well as the independence of the board of directors with accrual earnings management.