Board Characteristics and Earning Management

CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT

It analysed the association between earnings management and board characteristics because board of directors is an integral part of corporate governance ...

International Journal of Accounting and Financial Reporting

Audit Committee Characteristics and Earnings Management: Evidence from India. Mamta Mishra, Amarjeet Kaur Malhotra. Abstract. Earnings management is perceived ...

board characteristics and earnings management of listed food and ...

The results from the analysis revealed an inverse relationship between board size, board meetings and board financial expertise, and earnings management of ...

Earnings Management and Board Characteristics in Thai Listed ...

The present study finds no impact of board size, board meetings and. CEO-Chairman duality on the earnings management of top Thai listed firms.

The impact of board characteristics and ownership structure ... - OUCI

The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market ; Journal: Cogent Business & Management, ...

THE IMPACT OF BOARD DIVERSITY CHARACTERISTICS ON ...

This thesis aims at investigating the impact of diversity in board characteristics and earnings management practices in the UK. In addition, the thesis also ...

The effect of board characteristics, managerial ownership and top ...

Corporate governance characteristics does not influence earnings management. The study proposed three plausible explanation for this result. First is BOD are ...

Systematic Literature Review: Earning Management in Corporate ...

(2003), which found that board characteristics, such as external directors, proportion of the board within the firm, intensity of meetings, or audit committees, ...

Board Characteristics and Earning Management - UI Scholars Hub

It is discovered that the independent board of directors, board size, managerial ownership, board composition/multiple directorships, board tenure, and audit ...

Board Long-Term Orientation, Earnings Management, Disclosure ...

The influence of audit committee on firm performance depend on the committee's characteristics, wherein, again, board expertise and board independence are key ...

Influence of the board of directors on discretionary accruals

Keywords. board characteristics, corporate governance, earnings management, financial information · JEL Classification (Paper profile tab). G21, G34, G41, M42.

Corporate governance, earnings management, earnings quality

The findings of this paper reveal the mixed results as board independence, the presence of female in the board, non-executive director's fees ...

Earnings Management And Board Characteristics - Everant Journals

KEYWORDS: Earning management, corporate governance, Board of Directors, absolute value of ... board characteristics on earnings management using a sample of 12 ...

The impact of board characteristics on the extent of earnings ...

Findings - We found a non-linear association between board characteristics and discretionary accrual. The empirical evidence showed that board ...

effect of board characteristics on earnings management for

In Japan, for example, managers have been found to use real earnings management to smoothen the earning for a given year and also it has been ...

The Role of Board, Audit Committee and Ownership Structure in ...

The present paper examines the relationship of corporate governance characteristics (board, audit committee and ownership structure) with earnings management ...

Influence of Company Characteristics on Earnings Management in ...

The study investigates the influence of company-specific characteristics, such as firm age, firm size, performance, leverage, capital intensity ratio, and ...

BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF ...

The main objective of the study is to examine the moderating effect of auditor independence on the relationship between board characteristics ...

The Impact of Board Characteristics on Earnings Management ...

This study explores the impact of board characteristics on earnings management practices. In particular, it investigates whether board characteristic in a firm ...

The Impact of Board Characteristics on Earnings Management in ...

Earnings Management (EM) conceals the actual operating results and financial position of the company that stakeholders should have known. Some ...