The Positive Research of the Relativities between Earnings Management and Board Characteristics-Evidence from Listed Companies of Hubei
Board of directors is a core of corporate governance. Resent researches have revealed the relation between characteristics of board of directors and earnings management. This paper examines four characteristics of board of directors effectiveness by the method of logistic regression, such as size of board of directors, the proportion of directors ownership and independent directors and annual meet ing. The results show that size of board of the directors is positively associated with earnings management, and the proportion of the directors ownership is negatively associated with it based on the data of listed firms in Hubei province. And annual meet ing is negatively related to earnings management, while more independent directors in a firm cant limit earnings management.
earnings management board of director of characteristics listed companies
Wu Jing
School of management, Wuhan University of Technology, Wuhan, P.R.China, 430070
国际会议
4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)
武汉
英文
899-902
2009-08-22（万方平台首次上网日期，不代表论文的发表时间）