Articlehybrid2016

The effects of board characteristics on earnings management

137 citations0/0 files storedCorporate Ownership and Control

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

Abstract

This paper examines the relationship between board characteristics and earnings management. Management of a firm may engage in earnings management for his own benefit. However, under proper corporate governance mechanism, the board of directors might be able to monitor the firm and prevent the management from engaging in 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 of earnings management is lower. The effects of board characteristics on earnings management are significant only for group affiliation firms or non-electronic firms.

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References

1983Separation of Ownership and Control 1997A Survey of Corporate Governance 1999Corporate Ownership Around the World 1980Agency Problems and the Theory of the Firm 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1986Large Shareholders and Corporate Control 1991Earnings Management During Import Relief Investigations 1988Management ownership and market valuation

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