Earnings management and corporate governance in the UK the role of the board of directors and audit committee

... of outside directors on the board and the level of earnings management Besides the proportion of outside directors on the board, the separation of the roles of the chairman of the board and the ... the board of directors and audit committees affect the level of earnings management This thesis examines the relation between certain attributes of the board and audit committee, and earnings management ... existence of audit committee is 22 Chapter Literature Review and Corporate Governance in the UK found, but the monitoring role of the board of directors on income-increasing earnings management...

tendeloo et al - 2008 - earnings management and audit quality in europe

... examining audit quality in private firms, and by questioning whether audit firm quality enhances financial reporting quality in private firms In particular, this study examines (1) whether Big 41 audit ... taxable income especially in countries with a high alignment between financial reporting and tax accounting Having a high quality auditor could signal financial reporting quality and perhaps deter ... Earnings Management and Audit Quality in Europe 455 variation in audit quality differentiation in private firms, we additionally include an interaction term B4 Ã LEGAL However, we not expect investor...

Corporate Governance in the 2007-2008 Financial Crisis David Erkens 2010

... Corporate Governance in the 2007-2008 Financial Crisis: Evidence from Financial Institutions Worldwide Abstract This paper investigates the influence of corporate governance on financial ... broader view of the role of corporate governance in the financial crisis than other concurrent papers by investigating various aspects of the crisis including risk-taking prior to the crisis and capital ... motivation The 2007-2008 financial crisis is commonly viewed as the worst financial crisis since the Great Depression of the 1930s.7 The crisis not only resulted in the collapse of well-known financial...

xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

... directors B Xie et al / Journal of Corporate Finance (2003) 295–316 307 Finally, we show that the log of book value to total assets, the log of sales, and the log of the market value of equity ... active and financially oriented board and audit committee may influence the level of earnings management, but the level of earnings management may influence the subsequent selection of board and audit ... extent of earnings management Finally, our results show that more active boards, as proxied by the number of board meetings, and more active audit committees, as proxied by the number of committee...

lin and liu - 2009 - the determinants of auditor switching from the perspective of corporate governance in china

... THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE IN CHINA costs of raising capital and hiring a low-quality auditor to maintain the gains from the opaqueness ... r TABLE Internal Corporate Governance Mechanism and Switching to a Smaller Auditor – Main Test THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE IN CHINA Volume ... concentration (shareholding of the largest owner); the effectiveness of © 2009 Blackwell Publishing Ltd THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE IN CHINA supervisory...

lin and liu - 2010 - the determinants of auditor switching from the perspective of corporate governance in china

... the utility of the auditing function as well as the consequences of auditor switching in the Chinese context To study the determinants of auditor switching from the perspective of corporate governance ... good corporate governance to lower the costs of capital raising and hiring or switching to a low-quality auditor to maintain the gains from the opacity of corporate governance (such as the beneﬁts ... in the market, and on the self-interests of the management or the controlling shareholders Auditor switching decisions are subject to the constraints of the corporate governance structure in...

silva et al - 2014 - earnings management and economic crises in the brazilian capital market

... 2014 | 26 8-2 83 281 282 ARTICLES | Earnings management and economic crises in the Brazilian capital market Although, as mentioned before, the inherent subjectivity implied in earnings management ... adopt earnings management practices ISSN 003 4-7 590 © RAE | São Paulo | V 54 | n | maio-jun 2014 | 26 8-2 83 269 270 ARTICLES | Earnings management and economic crises in the Brazilian capital market ... were the total accruals (TA) in the current period deflated by total assets in the previous period (A) Total accruals were calculated as the difference between the change in current assets and the...

vintilă and duca - 2014 - corporate governance at the influence of the corporate performance in romania

... role of self-regulation in corporate governance: Evidence and implications from The Netherlands”, Journal of Corporate Finance 11: 47 3-5 03 Drobetz W, Schillhofer A and Zimmermann H (2004) – Corporate ... by which the firm is evaluated, and broadly include the quality of governance The issue of governance performance is more and more present in the field literature Regarded as a finality of a complex ... six indices of Russian corporate governance in the study titled Corporate Governance and Firm’s Market Values: Time Series Evidence from Russia”, the authors note that their finding strengthens...

The incidence of earnings management on information asymmetry in an uncertain environment some canadian evidence

... the impact of earnings management on information asymmetry will be lower in an uncertain environment than in a stable environment In this study, we assess environmental uncertainty by referring ... earnings management with an assessment of the incidence on information asymmetry, this study contributes to the understanding of earnings management implications Results also suggest the importance ... consider that Canada provides a unique context to assess the incidence of earnings management on information asymmetry, especially in an uncertain environment Our main ﬁndings are the following First,...

góis - 2009 - financial reporting quality and corporate governance in portugues

... corporate governance on the financial reporting quality of Portuguese companies The major reference case studies on the relationship between corporate governance and the financial reporting quality ... functions of corporate governance is to ensure the quality of the financial reporting process According Sloan (2001) the financial information is the first source of independent and true, communication ... the financial reporting as the main attraction to management influence The paper of Bushman and Smith (2001) refers to the dual role of financial accounting systems On the one hand the financial...

claessens and fan - 2002 - corporate governance in asia - a survey

... (forthcoming a) , `The Benefits and Costs of Internal Markets: Evidence from East Asia' s Financial Crisis', In J P H Fan, M Hanazaki, and J Teranishi (eds), Designing Financial Systems for East Asia and ... Tachibanaki (eds), Banking, Capital Markets and Corporate Governance Basingstoke: Palgrave Harris, M., and A Raviv (1988), `Corporate Governance: Voting Rights and Majority Rules', Journal of Financial ... managers 82 ß International Review of Finance Ltd 2003 Corporate Governance in Asia: A Survey C Alternative governance mechanisms Management control and a separation of management ownership and...

Corporate governance in Vietnam and in state owned enterprises after equitization = Quản trị doanh nghiệp ở Việt Nam và tại các doanh nghiệp nhà nước sau cổ phần hóa

... Ở VIỆT NAM VÀ TẠI CÁC DOANH NGHIỆP NHÀ NƯỚC SAU CỔ PHẦN HÓA Đỗ Lan Hương Khoa Quản trị kinh doanh Giáo viên hướng dẫn: TS Cấn Văn Lực Tháng 09 năm 2010, 71 trang Ở nước phát triển, quản trị doanh ... hệ thống sở lý luận quản trị doanh nghiệp tranh cập nhật thực trạng quản trị doanh nghiệp Việt Nam Bên cạnh đó, thành công công đổi doanh nghiệp nhà nước (DNNN) thông qua trình cổ phần hóa có ý ... kinh tế tương lai Việt Nam, nên luận văn trao đổi quản trị DNNN sau cổ phần hóa Trong phần cuối, luận văn đưa số kiến nghị nhằm góp phần xây dựng nâng cao hiệu công tác quản trị doanh nghiệp Việt...

Corporate governance in emerging economies role of the independent director

... types of agency problems The findings of the research indicate that the effect of independent directors in the insider systems of China and India is different from that in the outsider systems The ... Appointment of Independent Directors 291 B Role and Allegiance of Independent Directors 295 Role of Independent Directors: Strategic and Monitoring 296 Independent Directors and Their ... enhancing the effectiveness of independent directors in corporate governance in these economies The recommendations include measures to strengthen the nomination and appointment process for independent...

Stock returns, earnings management, and discretionary accruals, an examination of the accrual anomaly

... Discretionary Accruals and Earnings Management The Accrual Anomaly and Earnings Management Incentives The Accrual Anomaly and Earnings Management Behavior The Accrual Anomaly and ... extensions of the Jones (1991) model, and an analysis of this model's ability to identify earnings management relative to that of the Kang and Sivaramakrishnan (1995) The accrual anomaly and potential ... impact of earnings management in the context of the accrual anomaly first documented by Sloan (1996) The accrual anomaly is simply Sloan’s (1996) finding that the accrual component of earnings can...

Tài liệu Sustainable water management for rural development in the Mekong river delta, Vietnam pptx

... cultivable lands in the dry season The shortage of freshwater leads to increasing salinity intrusion throughout the MD coastal provinces (v) The floods: Discharge of the Mekong river during the wet season ... billion USD damages by in the past decade For rural and agricultural development in coming years, water needs for the whole MD will mainly include:  irrigation water in dry season for 1,8 million hectares ... DISCUSSION ON SUSTAINABLE WATER MANAGEMENT Sustainable water management (SWM) should not only control the water resources towards the present needs but also consider water- related problems in the future...

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