Work

The effects of board characteristics on earnings management

Year: 2016

Type: article

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.

Source: Corporate Ownership and Control

DOI: 10.22495/cocv1i3p9

Authors: Lan-Feng Kao, Anlin Chen

Institutions: National University of Kaohsiung, National Sun Yat-sen University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W2583479961

FWCI: 39.01

Cites: 27

Cited by: 137

Related to: 10