control board independence and earnings management evidence based on hong kong firms

jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

Ngày tải lên : 06/01/2015, 19:49

... based on family-controlled and non-family-controlled firms show that the negative association between board independence and earnings management is moderated by family ownership and control We test ... 281–300 297 Conclusion This paper evaluates the association between corporate board independence and earnings management in Hong Kong firms Additionally, it examines whether family control influences ... is more common in Hong Kong 2.2 Agency problems in the Hong Kong ownership structure Family-controlled firms are likely to face agency problems different from those of non-family-controlled firms...

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park and shin - 2004 - board composition and earnings management in canada

Ngày tải lên : 02/01/2015, 17:34

... recommendations on corporate governance, on the relationship between earnings management and board composition While they find no evidence of association between the degree of accrual management and ... paper, Hong Kong University of Science and Technology Gaver, J.J., Gaver, K.M., Austin, J.R., 1995 Additional evidence on bonus plans and income management Journal of Accounting and Economics ... negative and significant in Regressions I and III and positive and significant in Regressions II and IV, consistent with the notion that larger firms are more closely scrutinized than smaller firms...

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peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

Ngày tải lên : 02/01/2015, 17:34

... Scott Ltd and includes data for all firms listed on the London Stock Exchange Hemmington Scott constructs their board composition database using information from the London Stock Exchange and Reuters ... threshold points Consequently, we condition our empirical tests on the proximity of pre-managed earnings to zero earnings and zero change in earnings We predict that board monitoring will constrain income-increasing ... incidence of earnings management depends on board monitoring Studies that examine the relation between board monitoring and financial reporting have mostly focused on blatant violations of Generally...

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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

Ngày tải lên : 06/01/2015, 19:43

... selection (Fan and Wong 2002) The conflict of interest between controlling shareholders and minority shareholders motivates controlling shareholders to engage in opportunistic earnings management and ... ties (heol yeon), school ties (hak yeon), or regional ties (chi yeon) These relationships are deeply rooted in long-held Confucian cultural traditions, and loyalty to organizations and obedience ... under consideration in the US and other countries such as the UK and Hong Kong In conclusion, the selective auditor rotation rule in Korea leads to an improvement in audit quality, and results in...

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rahman and ali - 2006 - board, audit committee, culture and earnings management- malaysian evidence

Ngày tải lên : 02/01/2015, 17:34

... for Management and Economics, 6th ed., Thomson Learning Kesner, I.F and Johnson, R.B (1990), “An investigation of relationship between board composition and shareholder suits”, Strategic Management ... explanation for the insigniﬁcant relationship between corporate governance mechanisms and earnings management may be based on the managerial hegemony theory This theory is in contradiction to the ... where the presence of Bumiputra directors on the board and the audit committee may detect earnings management Among the control variables, only size and growth are found to be signiﬁcantly related...

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Modern food biotechnology, human health and development: an evidence-based study

Ngày tải lên : 13/03/2014, 21:48

... elements on the eukaryotic genome may shed some light on the random insertion of sequences Gene expression in conventional and GM crops is subject to environmental influences Environmental conditions ... national food control strategy; (3) food legislation and regulatory framework; (4) food inspection services; (5) food control laboratories and equipment; and (6) implementation of food quality and ... benefit-sharing nongovernmental organization Organisation for Economic Co-operation and Development plant variety protection research and development Agreement on the Application of Sanitary and Phytosanitary...

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Báo cáo khoa học: "The Corpora Management System Based on Java and Oracle Technologies" potx

Ngày tải lên : 31/03/2014, 20:20

... Electronic Lexical Database Bradford Books Yablonsky S.A., 1998 Russicon Slavonic Language Resources and Software In: A Rubio, N Gallardo, Yablonsky S.A., 2000 Russian Monitor Corpora: Composition, ... Composition, Linguistic Encoding and Internet Publication Proceedings Second International Conference on Language Resources & Evaluation, Athens, Greece, 2000 Yablonsky S.A., 2002 Corpora as Object-Oriented ... advantages of Oracle Text search and services and includes (Oracle9i Database Documentation): • Content -based retrieval on free text with both literal (word) predicates and thematic predicates It includes:...

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Firm size, timing, and earnings management of seasoned equity offerings

Ngày tải lên : 12/06/2014, 19:37

... (0.43) Semiconductor Computer and peripherals Optoelectronics Communication Electronic components Information service Other electronics Construction Transportation Tourism Trade and merchandise Utilities ... xxx–xxx 15 Table Regression of long-run performance on earnings management and hot issue This table reports the regression of small firms in Panel A and the regression of large firms in Panel B All ... of Economics and Finance xxx (2013) xxx–xxx to the high degree of regulation imposed on these firms, which could limit their ability to engage in earnings management Delisted firms and firms...

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ownership structure and earnings management in emerging markets

Ngày tải lên : 13/07/2014, 21:13

... types of earnings management (Sirgar and Utama, 2008; and Beneish, 2001), or question the motives behind earnings management (Healy and Wahen, 1999) Factors like management compensation contract ... mainly on current earnings rather than long-term earnings This orientation deters institutional investors from incurring monitoring costs and they will tend to concentrate on current earnings ... view that long-term institutional investors constrain accruals management among firms that manage earnings to meet/beat earnings 34 International Research Journal of Finance and Economics - Issue...

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Báo cáo y học: " Barriers and facilitators to evidence based care of type 2 diabetes patients: experiences of general practitioners participating to a quality improvement program" ppt

Ngày tải lên : 11/08/2014, 05:21

... discussed and final decisions on items and categories were based on a consensus between the two interviewers for complications Several GPs mentioned better recordkeeping Implementation of evidence- based ... interviewees, was the presence of skepticism about evidence- based treatment and of collaborative care, and their concerns about losing control and sanctions that may result from diabetes care improvement ... motivation They should not connect results with negative implications (e.g., loss of accreditation).' (15-S3) Some GPs considered evidence- based medicine (EBM) only as background information describing...

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Báo cáo y học: " Evidence-based practice implementation: The impact of public versus private sector organization type on organizational support, provider attitudes, and adoption of evidence-based practice" doc

Ngày tải lên : 11/08/2014, 05:21

... organizational support for evidencebased practice on provider attitudes toward evidence- based practice, and effect of organizational support for evidence- based practice on provider use of evidence- based ... practice tional toward partial mediation practice, practice on attitudes use toward evidence- basedeffects of and providerproorganizational support for evidence- basedagency type on Path model of evidence- based ... Figure evidence- based evidence- based practice effect of provider attitudes toward partial tudes toward support for evidence- basedon provider attiorganizational evidence- based practice, and practice...

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báo cáo khoa học: " Evidence-based practice implementation: The impact of public versus private sector organization type on organizational support, provider attitudes, and adoption of evidence-based practice" potx

Ngày tải lên : 11/08/2014, 16:20

... organizational support for evidencebased practice on provider attitudes toward evidence- based practice, and effect of organizational support for evidence- based practice on provider use of evidence- based ... practice tional toward partial mediation practice, practice on attitudes use toward evidence- basedeffects of and providerproorganizational support for evidence- basedagency type on Path model of evidence- based ... Figure evidence- based evidence- based practice effect of provider attitudes toward partial tudes toward support for evidence- basedon provider attiorganizational evidence- based practice, and practice...

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davidson et al - 2005 - internal governance structures and earnings management

Ngày tải lên : 02/01/2015, 17:34

... traditionally internal audit has focused more on controls and operational risks, there has been increasing emphasis in the professional literature on the need to also focus on earnings management and ... report on the strength of controls We assume that external and internal auditors would ensure that controls are adequate Furthermore, earnings management by senior management generally overrides controls ... partitions accruals into non-discretionary and discretionary components on the assumption that a high level of discretionary accruals (DAC) suggests that a ﬁrm is engaging in earnings management...

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chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

Ngày tải lên : 06/01/2015, 19:41

... selection and tests of the relation between auditor reputation and unexpected accruals are discussed in section IV Section V is the summary and conclusion II Earnings management, audit quality and ... the Enron scandal and ceased operation of Andersen on August 31, 2002, T.N Soong & Co merged into Deloitte and Touche and became Deloitte and Touche on June 1, 2003 The clients of T.N Soong were ... violations and managers’ accounting responses”, Journal of Accounting and Economics, Vol 17, May, pp 281-308 Teoh, S.H., Welch, J and Wong, T.J (1998a), Earnings management and the long-run...

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lin and hwang - 2010 - audit quality, corporate governance, and earnings management

Ngày tải lên : 06/01/2015, 19:48

... (2007), ‘Insider trading, earnings management and corporate governance: empirical evidence based on Hong Kong firms , Journal of International Financial Management and Accounting, Vol 18, No ... ‘Impact of family dominance on monitoring of earnings management by audit committees: evidence from Hong Kong , Journal of International Accounting, Auditing and Taxation, Vol 16, pp 27–50 Jaggi, ... CEO and the chairperson positions for the board to provide effective monitoring Therefore, it is expected that the separation of the positions of CEO and board chairperson reduces earnings management...

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Whisper forecasts and earnings management

Ngày tải lên : 30/09/2015, 17:30

... Accounting and Economics, 28 pp 27-50 Burgstahler D and Dichev I 1997, Earnings Management to Avoid Earnings Decreases and Losses, Journal o f Accounting and Economics 24 pp.99-127 Burgstahler, D and ... Evidence on Bonus Plans and Income Management, The Journal o f Accounting and Economics (February), pp 3-28 15 Healy, P and Wahlen, J.M 1999, A Review O f the Earnings Management Literature and Its ... 1999, Earnings Momentum and Earnings Management, Working Paper, University o f Michigan 21 Sloan, R and Skinner D 2001, Earnings Surprises, Growth Expectations and Stock Returns or Don’t Let an Earnings...

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Board characteristics, board responsibilities and firm performance evidence from vietnams stock market

Ngày tải lên : 22/10/2015, 13:28

... Indonesian evidence Board Composition and Firm Performance in the Netherlands Outsiders on the board of directors and firm performance: Evidence from Spanish non-listed family firms Board independence ... Composition and Configuration of the Board and Firm Performance in Financial Services Industry in Sri Lanka Board Composition and Firm Performance: Evidence from Bangladesh Board diversity and firm ... Directors Board along with the control variables control such as firm size, financial leverage, board size, age and sex of the director Board and For variables Responsibilities of the directir Board, ...

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Essays in Accounting Regulation and Earnings Management

Ngày tải lên : 10/12/2016, 22:53

... between jumbo and non-jumbo mortgages into consideration On the one hand, as discussed above, because GSEs may only purchase non-jumbo mortgages, the secondary market liquidity of nonjumbo mortgages ... loan-transfer -based earnings management to meet earnings benchmarks It is also documented that the manipulation has long-term negative impact on bank interest income and noninterest income The US secondary ... Kothari and Lester 2012) Prior loan-transfer -based earnings management literature has majorly focused on the manipulation of securitization transactions and the related gains recognition (e.g.,...

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Being Born Under Adverse Economic Conditions Leads to a Higher Cardiovascular Mortality Rate Later in Life: Evidence Based on Individuals Born at Different Stages of the Business Cycle pdf

Ngày tải lên : 17/03/2014, 08:20

... examining fluctuations in birth rates and twinning rates, and by using additional survey data on the composition Long-run effects of economic conditions early in life may work through nutrition, disease ... with long-run effects on CVD outcomes, but, more in general, that discrepancies between early-life conditions in utero and shortly after birth on the one hand, and later lifestyle on the other hand, ... magnitude and standard error as before This suggests that economic conditions during pregnancy and at age 1–3 are not important for CV mortality later in life, contrary to economic conditions at and...

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