Articlebronze2015

Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management

38 citations0/0 files storedAccounting and Finance Research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study tests the impacts of board member characteristics and ownership structure on real earnings management for firms listed in Taiwan. Rather than examining board member characteristics individually, a “board member quality index” is established based on seven different factors of the board member characteristics (independence, ownership, professionalism, education, busyness, meeting attendance and pledges). This index is used as a proxy measure of the characteristics of the board members. The results reveal that better board member quality results in greater suppression of real earnings management and indicate that our index is successful in evaluating the effectiveness of the board member characteristics of firms in Taiwan. In addition, this study finds that institutional investor ownership of Taiwanese firms plays an important role in curbing real earnings management. However, managerial ownership does not influence the ownership-real earnings management relationship.

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References

2005The economic implications of corporate financial reporting 2003Corporate Governance and Equity Prices 2003Earnings Management through Real Activities Manipulation 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2003Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 2003Earnings management and corporate governance: the role of the board and the audit committee

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