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 Ahsan Habib & Md. Borhan Uddin Bhuiyan
 p121-p144 English
Kế toánTài chínhProblem directors.Real earnings management.Corporate governance.Discretionary accruals.
Tác giả CN Ahsan Habib & Md. Borhan Uddin Bhuiyan
Nhan đề / Ahsan Habib & Md. Borhan Uddin Bhuiyan
Mô tả vật lý p121-p144
Tóm tắt The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, that is, directors with prior involvement in corporate bankruptcies, major accounting restatements, or other accounting scandals. An ordinary least squares regression model is used to examine the association between problem directors on the audit committee and financial reporting quality as proxied by accruals and real earnings management. Results reveal that there is a positive association between the presence of problem directors on the audit committee and real earnings management, and this association is more pronounced in cases where those problem directors have been involved in prior instances of accounting restatements and fraudulent reporting practices
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Problem directors.
Từ khóa tự do Real earnings management.
Từ khóa tự do Corporate governance.
Từ khóa tự do Discretionary accruals.
Nguồn trích Acounting and business research- 2016, Vol46, N.2
MARC
Hiển thị đầy đủ trường & trường con
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362[ 0] |a Vol 46 (February 2016)
520[ ] |a The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, that is, directors with prior involvement in corporate bankruptcies, major accounting restatements, or other accounting scandals. An ordinary least squares regression model is used to examine the association between problem directors on the audit committee and financial reporting quality as proxied by accruals and real earnings management. Results reveal that there is a positive association between the presence of problem directors on the audit committee and real earnings management, and this association is more pronounced in cases where those problem directors have been involved in prior instances of accounting restatements and fraudulent reporting practices
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Problem directors.
653[ ] |a Real earnings management.
653[ 0] |a Corporate governance.
653[0 ] |a Discretionary accruals.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.2
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