Board Characteristics and Earnings Management Empirical Evidence from China's Listed Companies

被引：0
|
作者：
Liu Haiying
机构：
来源：
STATISTIC APPLICATION IN SCIENTIFIC AND SOCIAL REFORMATION | 2010年
关键词：
Board of directors; Earnings management; Below-the line accruals;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The study using a sample of cross sectional data of listed Chinese firms covered the financial year 2008, examines the relationship between board characteristics and earnings management. Specifically, the paper use below-the line accruals to measure earnings management, meanwhile consider four such characteristics, namely the presence of CEO duality, size of board directors, diligence of board. and percentage of independent directors. The results show that diligent boards are associated with higher earnings manipulation, while board size can restrain earning manipulation to some extent. With respect to the other two explaining variables, results indicate that CEO-duality and percentage of independent directors on the board do not significantly influent earnings management.
引用
收藏
页码：121 / 126
页数：6
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