Board Characteristics and Earning Management

Board characteristics and earnings management. Does firm size ...

Proponents of the agency theory argue that the size of the board influences its effectiveness (Jensen, Citation1993). Arguably, a large board improves the ...

Board Characteristics and Earnings Management - MDPI

BOD, a characteristic of the board of directors, is significantly negatively associated with AB_DA. This result implies that greater board size is associated ...

The impact of board characteristics and ownership structure on ...

Firms with high average board age, high ownership concentration, and high financial leverage tend to manage earnings downward. High managerial ownership tends ...

THE EFFECTS OF BOARD CHARACTERISTICS ON EARNINGS ...

Man- agement of a firm may engage in earnings management for his own benefit. However, under proper corporate governance mechanism, the board of directors might ...

Impact of board of directors attributes on real-based earnings ...

On the contrary, another stream of researchers found that BOD characteristics, firm performance and financial reporting quality are not related ...

Board of director characteristics and earnings quality surrounding ...

The purpose of this study is to investigate whether or not board characteristics other than compliance with board independence (board composition disclosure)

(PDF) The effects of board characteristics on earnings management

We find that when the board size is large, the higher the extent of earnings management. However, when there are more outside directors in the ...

the effects of board characteristics on earnings management

We find that when the board size is large, the higher the extent of earnings management. However, when there are more outside directors in the board, the extent ...

Board characteristics and earnings management. Does firm size ...

Board characteristics and earnings management. Does firm size matter? Peter Nderitu Githaiga1*, Paul Muturi Kabete1 and Tirisa Caroline Bonareri ...

Effects of Board Characteristics on Accruals Earnings Management ...

Τhe main results showed a significant effect of board independence and CEO duality on management's tendency to manipulate earnings. Specifically, a board with ...

"Board Characteristics and Earning Management" by Bernardus Y ...

Corporate governance is a concept where management supervision takes place in the decision-making process, both in public and business organizations.

Board Characteristics and Earning Management - Semantic Scholar

Corporate governance is a concept where management supervision takes place in the decision-making process, both in public and business organizations.

Board characteristics and earnings management in Sri Lanka

Mainly board characteristics such as size and independence of the board of directors, CEO-Chair duality, frequency of board meetings, board ...

Audit committee, board of director characteristics, and earnings ...

The audit committee primary oversees the firm's financial reporting process. It meets regularly with the firm's outside auditors and internal financial managers ...

Board Characteristics and Earnings Management: Evidence from ...

The study found that board independence and audit committee independence have negative relationship, while managerial shareholdings and board ...

The Influence of Earnings Management and Board Characteristics ...

This study applies data envelopment analysis (DEA) and the Tobin regression model to investigate the influence of earnings management and board characteristics ...

Board characteristics and earnings management. Does firm size ...

... Financial expertise of the board members had a positive significant relationship with EM. Board gender has no significant relationship with ...

Board of Directors and Opportunistic Earnings Management

In addition to board independence, we analyze how characteristics that proxy for the ''quality'' of inside and out- side directors affect the role of boards in ...

Audit Committee, Board of Director Characteristics, and Earnings ...

Earnings management is positively related to whether the CEO sits on the board's compensation committee. It is negatively related to the CEO's shareholdings and ...

the impact of board of director characteristics on earning ...

This study examined how the boards' characteristics impact earnings management among the UAE market's Real Estate companies. The Board Characteristics such ...