کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005111 1481942 2011 26 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Board Monitoring and Earnings Management Pre- and Post-IFRS
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Board Monitoring and Earnings Management Pre- and Post-IFRS
چکیده انگلیسی

In this paper, we address the question of whether the board of directors is more effective in constraining earnings management after the mandatory application of IFRS. Specifically, we explore how two board characteristics — board independence and (2) the existence of an audit committee impact earnings management. Our empirical results suggest that board independence and audit committees play an important and effective role in reducing earnings management after the introduction of IFRS and that the accounting regulatory framework significantly contributes to the effectiveness of the two corporate governance mechanisms. Our findings also confirm that a company's corporate governance characteristics remain an important determinant of earnings quality; therefore, an analysis of the effects of new regulations must consider firm-level determinants.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The International Journal of Accounting - Volume 46, Issue 2, June 2011, Pages 205–230
نویسندگان
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