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This study aims to explore the perception of students from conflicted groups studying nursing together regarding the intergroup encounter. Specifically, this study focused on Jewish and Arab students in a nursing undergraduate program at an Israeli college. This study focused on the association between two factors [students’ cultural intelligence (CQ) level and their satisfaction with the support provided by the college] and the degree of closeness or social interaction Arab and Jewish students experience.

Accordingly, 362 students completed three anonymous questionnaires during December 2022, focused on (1) CQ (2) satisfaction with the academic setting and (3) experience of intergroup social interaction.

The results revealed that (1) Arab students (minority group) demonstrated higher CQ than Jewish students, especially regarding awareness of cultural differences and motivation for intercultural encounters. (2) Arab students experienced the intergroup encounter with Jewish students as closer and warmer than Jewish students did. (3) Despite being a minority group in Israel, Arab students’ satisfaction with the college’s support was higher than that of Jewish students. (4) Satisfaction with the support provided by the college was the main factor associated with the sense of social interaction, having a higher correlation with it than the degree of CQ.

Fostering CQ through curricula alone is insufficient in shaping intergroup experiences of students studying together in a divided society. To encourage social interaction between students in academia in divided societies, educational institutions need to ensure their students’ sense of support is high.

This paper aims to consider data for listed companies in Bahrain Bourse to determine whether companies practice earnings management (EM). Further, the effect of a set of corporate governance characteristics on EM practices is examined.

The EM level was measured using discretionary accruals (DA) [calculated using the Modified Jones (1995) Model]. The study sample consisted of 20 companies listed during the period 2011-2015. Panel regression model was used to test the study hypotheses and achieve the study aims.

EM is negatively correlated with board size, confirming that a larger board is associated with a lower level of EM practices. Further, board independence is positively correlated with EM, suggesting that the larger the number of independent directors, the higher the level of EM practices. In addition, internal ownership is positively related to EM, confirming that the higher level of internal ownership increases EM practices. CEO duality does not appear to have any effect on EM in Bahrain Bourse. More interestingly, the findings reveal that companies practice EM through income-increasing DA.

Financial data and data related to other corporate governance characteristics are lacking.

The results of this study provide empirical support for the development of new regulations and amendments and necessary corrective decisions regarding the effectiveness of applying corporate governance code in Bahrain Bourse. More specifically, this study reveals an urgent need for new amendments to restrict EM practices in Bahrain Bourse.

This study enriches the EM literature by covering Bahrain as an Asian country, which has not been sufficiently examined in relation to this topic. Further, this study provides a clear picture of the level of EM practices in Bahrain Bourse to multiple parties.