The role of board characteristics as a control mechanism of earnings management A study od select Indian service sector companies
Material type: Mixed materialsPublication details: 2014Description: 58-69Subject(s): NLM classification:- 658.4
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
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Periodicals/Magazines | SSCBS Library | 13/1 | Available | P15258 |
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.
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