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Board Characteristics and Real Earnings Management

Tai Da Guan Li Lun Cong, 2012-12, Vol.23 (1), p.363 [Peer Reviewed Journal]

ISSN: 1018-1601 ;EISSN: 2410-2490 ;DOI: 10.6226/NTURM2012.OCT.R12027

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  • Title:
    Board Characteristics and Real Earnings Management
  • Author: Young, Chaur-Shiuh ; Liu-Ching, Tsai ; Chia-Hui, Chen ; Liao, Ssu-Ting ; 楊朝旭 ; 蔡柳卿 ; 陳家慧 ; 廖思婷
  • Subjects: Boards of directors ; Corporate governance ; Earnings management
  • Is Part Of: Tai Da Guan Li Lun Cong, 2012-12, Vol.23 (1), p.363
  • Description: This study combines the real-earnings-management literature and the corporate-governance literature to examine how board characteristics affect real earnings management induced by benchmark meeting/beating incentives. Using a sample of U.S. listed companies over the period of 2003-2006, we find that managers are more likely to exercise real earnings management in order to avoid negative earnings, sustain prior year’s earnings or meet/beat analysts’ consensus earnings forecast. With regard to the role of board characteristics, our results indicate that boards with higher independence and professionalism can effectively constrain earnings-thresholds-induced real earnings management. Our overall findings are consistent with the notion that board governance plays a vital role in restraining real earnings management.
  • Publisher: Taiwan: National Taiwan University Press, NTU College of Management
  • Language: English
  • Identifier: ISSN: 1018-1601
    EISSN: 2410-2490
    DOI: 10.6226/NTURM2012.OCT.R12027
  • Source: AUTh Library subscriptions: ProQuest Central
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