Journal article
Board committees and earnings management
Corporate Board: Role, Duties and Composition, Vol.9(1), pp.6-17
2013
Metrics
74 Record Views
Abstract
This study investigates the impact of Corporate Governance Principles and Recommendation (GCPR 2009) on the credibility of accounting information. By investigating 138 companies listed on the Australian Stock Exchange (ASX), this study demonstrates that the independence and activities of the board and sub-committees are negatively associated with earnings management represented by the discretionary accruals. The results of this study provide useful guidelines to policy makers, practitioners and academics.
Details
- Title
- Board committees and earnings management
- Creators
- Jinghui Liu (Corresponding Author) - Southern Cross UniversityKate Harris - University of AdelaideNoraini Omar - University of Adelaide
- Publication Details
- Corporate Board: Role, Duties and Composition, Vol.9(1), pp.6-17
- Publisher
- Virtus Interpress
- Identifiers
- 991012870698702368
- Academic Unit
- Management; School of Business and Tourism; Faculty of Business, Law and Arts
- Language
- English
- Resource Type
- Journal article