Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach
This paper aims to investigate the association between firm’s corporate governance and financial attributes (namely, board of directors’ size, board of directors’ independence, chief executive officer (CEO) duality, ownership structure, audit type, firm’s size, firm’s return and leverage) with...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Tuzla
2014
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/48732/1/Paper4_%281%29.pdf http://irep.iium.edu.my/48732/ http://www.ef.untz.ba/images/Casopis/November2014/Paper4.pdf |
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| Summary: | This paper aims to investigate the association
between firm’s corporate governance and
financial attributes (namely, board of directors’
size, board of directors’ independence, chief
executive officer (CEO) duality, ownership
structure, audit type, firm’s size, firm’s return
and leverage) with earnings management
practices. The study applies a comprehensive
meta-analysis of the findings of 25 journal
articles published between 2003 and 2013. The
analysis permits this research to accumulate
and assimilate the results of previous literature,
and their generalization to a wider range of
settings. The results showed that all corporate
governance and financial characteristics
variables have a significant association with
earnings management practices |
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