TY  - GEN
AU  - KUMARI, PRITY
AU  - PATTANAYAK, J K
TI  - The role of board characteristics as a control mechanism of earnings management: A study od select Indian service sector companies
PY  - 2014///
KW  - EXECUTIVE MANAGEMENT
N2  - 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
ER  -