Independent directors and earnings management

被引：0

作者：

Hsu, Chuan-Ying ^{[1
]}

Yang, Yin-Chi ^{[1
]}

机构：

[1] Da Yeh Univ, Dept Business Adm, Dacun Township, Taiwan

来源：

INNOVATION, COMMUNICATION AND ENGINEERING | 2014年

关键词：

BOARD; PERFORMANCE;

D O I：

暂无

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

This study investigates the relationship between characteristics of independent directors and earnings management. The empirical results show that the proportions of independent directors are negatively related to the behavior of earnings management. However, the multiple directorships serving as directors of other firms by independent directors may destroy its effect on earnings management. These findings can be references for policy makers and imply that moderate restrictions on board seats for independent directors are essential in order to maintain their supervision quality.

引用

页码：789 / 791

页数：3

共 50 条

[31] Earnings management and corporate investment efficiency: does the board of directors matter?
Bzeouich, Bilel
Lakhal, Faten
Dammak, Neila
[J]. JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2019, 17 (04) : 650 - 670
[32] Supervision of Board of Directors, Management Compensations and Earnings Management: the Empirical evidences from China
Li Yanxi
Dong Wenchen
Bao Shize
[J]. 2008 4TH INTERNATIONAL CONFERENCE ON WIRELESS COMMUNICATIONS, NETWORKING AND MOBILE COMPUTING, VOLS 1-31, 2008, : 9702 - 9706
[33] Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration
Al-Absy, Mujeeb Saif Mohsen
[J]. ADMINISTRATIVE SCIENCES, 2023, 13 (05)
[34] Gender diversity and earnings management: the case of female directors with financial background
Alaa Mansour Zalata
Collins G. Ntim
Mostafa Hussien Alsohagy
John Malagila
[J]. Review of Quantitative Finance and Accounting, 2022, 58 : 101 - 136
[35] All that glitters is not gold! Independent directors' attributes and earnings quality: Beyond formal independence
Marra, Antonio
[J]. CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2021, 29 (06) : 567 - 592
[36] Corporate culture, cultural diversification, and independent directors: Evidence from earnings conference calls
Chindasombatcharoen, Pongsapak
Chatjuthamard, Pattanaporn
Jiraporn, Pornsit
[J]. JOURNAL OF BEHAVIORAL AND EXPERIMENTAL FINANCE, 2023, 37
[37] Female Directors and Earnings Quality
Srinidhi, Bin
Gul, Ferdinand A.
Tsui, Judy
[J]. CONTEMPORARY ACCOUNTING RESEARCH, 2011, 28 (05) : 1610 - +
[38] IFRS AND EARNINGS MANAGEMENT IN INDONESIA: THE EFFECT OF INDEPENDENT COMMISSIONERS
Setiawan, Doddy
Taib, Fauziah Md
Phua, Lian-Kee
Chee, Hong-Kok
[J]. INTERNATIONAL JOURNAL OF BUSINESS AND SOCIETY, 2019, 20 (01): : 37 - +
[39] Independent audit committee characteristics and real earnings management
Sun, Jerry
Lan, George
Liu, Guoping
[J]. MANAGERIAL AUDITING JOURNAL, 2014, 29 (02) : 153 - +
[40] The Influence of Ownership Concentration and Board of Directors on Earnings Management for Chinese Listed Firms
Sun De-xuan
Yang Li-ming
[J]. EBM 2010: INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT, VOLS 1-8, 2010, : 5949 - 5953

← 1 2 3 4 5 →