Board Characteristics and Earnings Management Empirical Evidence from Chinas Listed Companies
The study using a sample of cross sectional data of listed Chinese firms covered the financial year 2008, examines the relationship between board characteristics and earnings management. Specifically, the paper use below-the line accruals to measure earnings management, meanwhile consider four such characteristics, namely the presence of CEO duality, size of board directors, diligence of board and percentage of independent directors. The results show that diligent boards are associated with higher earnings manipulation, while board size can restrain earning manipulation to some extent. With respect to the other two explaining variables, results indicate that CEO-duality and percentage of independent directors on the board do not significantly influent earnings management.
board of directors earnings management below-the line accruals
LIU Haiying
School of Economic and Management, Shandong Institute of Light Industry, P.R.China
国际会议
威海
英文
121-126
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）