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Corporate governance and earnings management in a Nordic perspective: Evidence from the Oslo stock exchange

Journal of risk and financial management, 2020-11, Vol.13 (11), p.1-18 [Peer Reviewed Journal]

2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm13110256

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  • Title:
    Corporate governance and earnings management in a Nordic perspective: Evidence from the Oslo stock exchange
  • Author: Kjærland, Frode ; Haugdal, Ane Tolnes ; Søndergaard, Anna ; Vågslid, Anne
  • Subjects: Accounting ; accrual earnings management ; Asymmetry ; Boards of directors ; Corporate governance ; Earnings management ; Economists ; Financial reporting ; Hypotheses ; Nordic model ; Stockholders
  • Is Part Of: Journal of risk and financial management, 2020-11, Vol.13 (11), p.1-18
  • Description: The purpose of the study is to examine the relation between Nordic corporate governance practices and earnings management. We find that the presence of employee representation on the board and the presence of an audit committee are both practices that reduce the occurrence of earnings management. Moreover, we find that both board independence and share ownership by directors positively affect earnings management, while board activity and directors as majority shareholders show an insignificant relation to earnings management. We contribute to the existing literature on corporate governance and earnings management by providing valuable insight into the Nordic corporate governance approach and its potential in mitigating earnings management.
  • Publisher: Basel: MDPI
  • Language: English
  • Identifier: ISSN: 1911-8074
    ISSN: 1911-8066
    EISSN: 1911-8074
    DOI: 10.3390/jrfm13110256
  • Source: ProQuest Central
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