The role of board characteristics as a control mechanism of earnings management A study od select Indian service sector companies

By:

KUMARI, PRITY

Contributor(s):

PATTANAYAK, J K

Material type:

Mixed materialsPublication details: 2014Description: 58-69Subject(s):

EXECUTIVE MANAGEMENT

NLM classification:

658.4

In: IUP: JOURNAL OF CORPORATE GOVERNANCEMSummary: 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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Item type	Current library	Call number	Vol info	Status	Date due	Barcode
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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