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| Tekijä: | García-Meca, E. Sánchez-Ballesta, J.P. |
| Otsikko: | Corporate governance and earnings management: a meta-analysis |
| Lehti: | Corporate governance
2009 : SEP, VOL. 17:5, p. 594610 |
| Asiasana: | corporate governance audit committees board of directors earnings agency theory |
| Kieli: | eng |
| Tiivistelmä: | This article meta-analyzes the results of 35 studies on the effect of boards of directors and ownership structure of companies on earnings management. It is found that previous studies show varied results on CEO duality and audit committee independence because of sampling error. Also, the association between earnings management and some corporate governance variables is moderated by the measurement of dependent variable, discretionary accruals, and the corporate governance system. In addition, the results show that board independence, board size, and audit committee independence can increase investor confidence by constraining earnings management. |
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