TRA CỨU
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
Đề mục chủ đề Kế toán--Nghiên cứu--TV ĐHHN
Đề mục chủ đề Tài chính--Nghiên cứu--TV ĐHHN
Thuật ngữ không kiểm soát Problem directors.
Thuật ngữ không kiểm soát Real earnings management.
Thuật ngữ không kiểm soát Corporate governance.
Thuật ngữ không kiểm soát Discretionary accruals.
Nguồn trích Acounting and business research- 2016, Vol46, N.2
000 00000nab a2200000 a 4500
00140912
0022
00451475
008160831s | a 000 0 eng d
0091 0
039|y20160831134017|zkhiembt
0410|aeng
1001|aAhsan Habib & Md. Borhan Uddin Bhuiyan
24510|a /|cAhsan Habib & Md. Borhan Uddin Bhuiyan
300|ap121-p144
3620|aVol 46 (February 2016)
520|aThe 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
65017|aKế toán|xNghiên cứu|2TV ĐHHN
65017|aTài chính|xNghiên cứu|2TV ĐHHN
653|aProblem directors.
653|aReal earnings management.
6530|aCorporate governance.
6530 |aDiscretionary accruals.
7730|tAcounting and business research|g2016, Vol46, N.2
890|a0|b0|c0|d0

Không có liên kết tài liệu số nào