This paper aims to conceptualize the relationship between audit committee (AC) characteristics and earnings management (EM), hypothesizing that political instability moderates the relationship between the two variables. It seeks to bridge the knowledge gap by proposing a conceptual framework that links AC characteristics, EM, and political instability. The paper reviews recent literature on corporate governance (CG) and EM to understand how AC characteristics may mitigate EM practices. Additionally, it explores the effect of political instability on managers’ engagement in EM. Evidence from prior studies indicates that the AC is a critical component of a firm’s structure, tasked with monitoring the quality of financial information presented in financial reports. An effective AC is argued to play a significant role in reducing EM levels. During periods of intense political instability, managers may be motivated to engage in higher levels of EM to present an enhanced financial performance for their companies. This paper argues that a more effective AC can deter such opportunistic behaviors by managers, thereby limiting their engagement in EM.

This study aimed to examine the relationship between dividend payout and the market value of shares of non-financial companies listed on the Palestine Exchange, as well as to investigate the role of profitability as a potential moderating variable in this relationship. The study adopted a descriptive-analytical approach, analyzing data from 28 non-financial companies listed on the Palestine Exchange during the period (2014-2022), comprising 252 observations. To test the study hypotheses, panel data techniques and outputs from the STATA statistical software were employed. The study utilized multiple regression analysis using the ordinary least squares (OLS) method. The findings revealed a positive moderating role of the profitability ratio (ROE) on the relationship between dividend payout and the market value of shares.Moreover, the study demonstrated a strong positive relationship between dividend payout and return on equity (ROE) on one hand, and the market value of shares on the other. The study presented several recommendations, the most significant being the necessity of aligning dividend payout policies with investor requirements, with emphasis on profitability and improving financial performance to enhance market value. Additionally, sustainable dividend payout strategies should be established to balance reinvestment and dividend payout, alongside improving capital structure. Furthermore, financial risk analysis and strategic planning should be conducted to mitigate potential shocks, adopting a combination of cash dividends and reinvestment to achieve sustainable growth while implementing balanced financing policies.

Given the limited environmental, social, and governance disclosure (ESGD) among Palestinian firms, this study’s purpose is to explore potential connections between diversity of board gender and nationality, as well as representation of non-executive directors, environmental, social, and governance factors and aggregate ESG disclosure. The study focuses on industrial companies listed on the Palestine Exchange (PEX), employing random-effects panel-data regression with firm-clustered robust standard errors on a balanced panel of 11 industrial companies, all listed on PEX from 2018 to 2024. The results show that ESGD is positively associated with female directors, foreign directors, and non-executive directors and provide support for agency theory, resource dependence theory, and stakeholder theory. This study furthers the literature via empirical evidence (from a conflict-affected emerging market) on the impact of board gender diversity, nationality diversity, and non-executive directors on ESGD. The study recommends that policymakers and stakeholders promote board independence and diversity of gender and nationality, with a view to enhancing ESG disclosure in Palestine.