%0 Journal Article %T Board Characteristics and Financial Reporting Quality among Jordanian Listed Companies: Proposing Conceptual Framework %A Ebraheem Saleem Salem Alzoubi %J Asian Journal of Finance & Accounting %D 2012 %I %R 10.5296/ajfa.v4i1.1442 %X The East Asian financial crises in 1997/1998 as well as the worldwide collapses exposed the considerable need of firms in different countries to progress the corporate governance perform in order to recuperate the investorsĄ¯ confidence of financial reporting quality (FRQ). To achieve this, the present research examines the relationship between board characteristics and earning management (EM). It is argued that effective board can reduce EM and in turn increase FRQ. %U http://www.macrothink.org/journal/index.php/ajfa/article/view/1442