The role of board characteristics as a control mechanism of earnings management (Record no. 12401)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01074npc a2200169Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2014 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 658.4 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | KUMARI, PRITY |
| 245 #4 - TITLE STATEMENT | |
| Title | The role of board characteristics as a control mechanism of earnings management |
| Remainder of title | A study od select Indian service sector companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 58-69 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper examines the effect of three corporate governance attributes (board size, board independenc and CEO/ chairman duality) on the practice of earnings management through discretionary accruals, for a sample of 12 Indian service sector firmsfrom software and telecom service providing industries. The results provide evidence of a significant positive relationship between presence of earning management practices and board size, a negative relationship with absence of CEO duality and no relationship with board independence. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | EXECUTIVE MANAGEMENT |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | PATTANAYAK, J K |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15258 |
| Note | M |
| Host Itemnumber | 33650 |
| Host Biblionumber | 11232 |
| Title | IUP: JOURNAL OF CORPORATE GOVERNANCE |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.