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The Role Of Board Characteristics In Mitigating Management Opportunism: The Case Of Real Earnings Management

Journal of applied business research, 2015-03, Vol.31 (2), p.661

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Title:
The Role Of Board Characteristics In Mitigating Management Opportunism: The Case Of Real Earnings Management
Author: Talbi, Dorra ; Omri, Mohamed Ali ; Guesmi, Khaled ; Ftiti, Zied
Subjects: Accounting ; Audits ; Boards of directors ; Corporate finance ; Corporate governance ; Earnings management ; Economic crisis ; Financial reporting ; Studies
Is Part Of: Journal of applied business research, 2015-03, Vol.31 (2), p.661
Description: This study seeks to provide empirical evidence of the efficacy of board characteristics in constraining management opportunism, measured by real earnings management. The paper uses regression analysis to document empirical evidence regarding the impact of the independence of boards of directors and the independence of committees on real earnings management in 7,481 US firms over the period 2000 to 2009. This study contributes to empirical studies on the role of corporate governance in financial reporting quality by demonstrating the role of the independence of boards of directors and the independence of committees in constraining real earnings management. These results should contribute to providing an orientation for future regulators regarding possible amendments, especially in the wake of the current financial crisis.
Publisher: Laramie: The Clute Institute
Language: English
Identifier: ISSN: 0892-7626
EISSN: 2157-8834
DOI: 10.19030/jabr.v31i2.9147
Source: Alma/SFX Local Collection
ProQuest Central

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