کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7415360 1481918 2017 36 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Do Foreign Directors Mitigate Earnings Management? Evidence From China
ترجمه فارسی عنوان
آیا مدیران خارجی مدیریت سود را کاهش می دهند؟ شواهد از چین
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
In this study, we use a sample of Chinese companies to examine the monitoring role of foreign directors in deterring earnings management. Our findings show that earnings management is significantly negatively associated with the presence and ratio of foreign directors on corporate boards. We further find that, under these conditions, earnings management is less pronounced in state-owned enterprises as compared to others. These findings are robust to various specifications of earnings management as well as to the approach used in matching the treatment and control samples. Interestingly, the negative impact of board membership of foreign directors on earnings management varies with audit quality, IFRS convergence, investor protection and the similarity or difference of the time zones of the foreign directors and China.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The International Journal of Accounting - Volume 52, Issue 2, June 2017, Pages 142-177
نویسندگان
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