search query: @author Young, S. / total: 47
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| Author: | Peasnell, K.V. Pope, P.F. Young, S. |
| Title: | Board monitoring and earnings management: Do outside directors influence abnormal accruals? |
| Journal: | Journal of Business Finance and Accounting
2005 : SEP/OCT, VOL 32:7-8, p. 1311-1346 |
| Index terms: | Corporate governance Board of directors Executives Audit committees Financial statements Earnings Incomes |
| Language: | eng |
| Abstract: | It is examined in this paper whether the incidence of earnings management by U.K. firms depends on board monitoring (here as: b-mng). It is focused on two aspects of b-mng: the role of outside board members and the audit committee. Results indicate among others that the likelihood of managers making income-increasing abnormal accruals to avoid reporting losses and earnings reductions is negatively related to the proportion of outsiders on the board. |
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